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2011 (8) TMI 63 - SC - Central ExciseCentral Excise – Wire and cables - Benefit under Notification no. 205/88 - C.E. dated 25.05.88 - Whether the insulated electrical cables manufactured by the appellant would be eligible for exemption under the above mentioned exemption notification - Since, the issue is concerned, it is no more res integral in view of the judgment delivered by this Court in the case of Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta . v. Commissioner of Central Excise, Calcutta [2006 -TMI - 722 - SUPREME COURT OF INDIA] - The facts in the said case as well as in the present case are similar and, therefore, need not consider the said issue again - In the circumstances, the first issue is decided in favour of the Revenue. imposition of penalty - Since, the issue with regard to the imposition of penalty in the present case is concerned, the Commissioner, himself in his order-in-original has stated that the issue involved in the case is of interpretational nature - Keeping in mind the said factor, the Commissioner thought it fit not to impose harsh penalty and a penalty of an amount of Rs. 5 lakhs was imposed on the appellant while confirming the demand of the duty - Decided against the assessee.
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