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2010 (5) TMI 421 - CESTAT, NEW DELHIDemand and penalty – short payment of duty - SCN alleging default in payment of excise duty - short payment of duty during those five months which stood paid by the assessee along with interest - SCN does not reveal the circumstances under which short payment has occurred – Held that: - short-payment that has occurred have not been dealt with in the show cause notice - default in payment and consequent liabilities are difficult to sustain - Rule 8(3A) cannot be invoked - order of the Commissioner (Appeals) in demanding differential duty and permitting credit of equal amount in cenvat credit account is set aside - penalty under Rule 25 of the Central Excise Rules is reduced - Appeal of the Department is rejected
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