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2016 (3) TMI 1147 - CESTAT ALLAHABADValidity of SCN - Section 11A in the Central Excise Act, 1944 - Clandestine removal - Held that: - by way of substitution of Section 11A in the Central Excise Act, 1944 with effect from 8-4-2011 is simply a simplified procedure have been prescribed where the assessee admits before and pays the duty with interest and penalty as applicable as provided in sub-section (6) of Section 11A and gives intimation to the Central Excise Officer - the appellant have admitted their liability and have paid the required duty as required under sub-section (6) and intimated the Central Excise Officer as required under sub-section (7) accordingly as provided in sub-section (7) - no show cause notice was required to be served - appeal allowed - decided in favor of appellant.
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