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2010 (11) TMI 298 - AT - Central ExciseDemand - Rule 8 of the Central Excise Rules, 2002 - there was no intention to evade the duty and the same is apparent from the fact that the entire amount with the interest was paid immediately after issue of the show cause notice - Once that was not interfered with as rightly pointed out by the DR, there was no justification for Commissioner (Appeals) to interfere with the quantum of penalty imposed by the adjudicating authority - One fails to understand as to on what basis the said finding has been arrived at - It was their contention that due to financial difficulties they could not pay the duty - Decided against the assessee
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