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2016 (1) TMI 1237 - AT - Central ExciseImposition of penalty u/s 11AC of the Central Excise Act, 1944 - Held that: - even though the demand is for extended period but there appears to be no suppression of fact on the part of the appellant. The penalty u/s 11AC can only be imposed if the non payment of duty is by the reason of fraud, collusion, suppression of fact etc. The Ld. Commissioner (Appeals) has not gone into this aspect he has waived the penalty only relying on the judgment of M/s. Machino Montell (I) Ltd. [2004 (4) TMI 101 - CESTAT, NEW DELHI], prevailing at that time therefore the matter need to be remanded to the Commissioner (Appeals) for reconsideration of the case - appeal allowed by way of remand.
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