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2011 (1) TMI 247 - AT - Central ExciseDemand of interest and penalty - appellants have collected additional amounts almost concurrently by issuing debit notes without raising second invoices - extra amounts received have not been shown to the Department and no duty has been paid on receipt of the extra amounts – case of suppression with intention to evade payment of duty - imposition of penalty under Section 11AC of the Act - appellants have not challenged the demand issued invoking extended period but instead the duty amounts have been paid subsequent to the departmental authorities pointing out the fact of non-payment of duty on the additional amounts collected - demand of interest as upheld by the lower appellate authority confirmed - penalty imposed by the original authority restored – Dept. appeal allowed
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