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2009 (12) TMI 536 - CALCUTTA HIGH COURTPenalty - before issuance of the show cause notice, the petitioners had voluntarily deposited Central Excise Duty together with interest and penalty - duty as determined under Section 11A(2) and interest payable thereon under Section 11AB was paid within 30 days from the date of communication of the order of assessment, the amount of penalty liable to be paid by the assessee, would be 25% of the duty so determined - adjudicating authority wrongfully and illegally imposed 100% penalty - refund and/or remission of 75% of the penalty – Held that: - There is no such infirmity and/or illegality in the impugned orders that warrants interference under Article 226 of the Constitution of India - The writ application is thus dismissed.
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