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2011 (1) TMI 279 - PUNJAB AND HARYANA HIGH COURTDemand of duty and penalty under Rule 25 of the Central Excise Rules, 2002 - Whether Section 11A 2(B) is applicable when duty is debited by an assessee on detection of shortage of excisable goods by the department - the Commissioner (Appeals) recorded a finding of clandestine removal and though the assessee in appeal against the said order challenged levy of penalty, there is nothing to show that the appellant objected to setting aside of the penalty by showing that shortage of stock was attributable to intention to evade payment of duty - In absence of the contention being raised before the Tribunal, do not consider it necessary to go into that question - The amount of penalty involved is not very heavy - Accordingly, we are unable to hold that any substantial question of law arises - The appeal is accordingly dismissed.
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