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2010 (11) TMI 227 - PUNJAB AND HARYANA HIGH COURTPenalty - Annual Capacity of Production - Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 -In accordance with Section 3 of the Act declaration was filed by the assessee and Annual Capacity Production (ACP) of the assessee was determined provisionally. On that basis, annual duty liability of the assessee was worked out. However, the assessee did not pay the entire amount due and show cause notice for taking appropriate action for default was duly issued and thereafter order-in-original dated 1.12.1999 was passed. On appeal against duty liabilities, the assessee succeeded - It was found that the duty already paid was in excess of the duty due - Accordingly, excess amount was refunded to it - The Tribunal held that the assessee having paid duty in terms of ACP finally determined, there was no default and no ground for levy of penalty was made out.
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