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2011 (4) TMI 366 - AT - Central ExcisePenalty under Rule 25 - Registration under Rule 12(B)- The Appellant had sent some yarn bought by him from the market for doubling to a factory without taking registration under Rule 12(B). He did not pay the duty on such manufacturing processes. Therefore, Show Cause Notice demanding excise duty from the Appellant with interest and with proposal for imposing penalty under Rule 25 of the Central Excise Rules 2002 read with Section 11AC was issued to the Appellant - Held that:- the Appellant is a party with limited means and no manufacturing facility of his own - Further, the Rule 12(B) itself has been repealed and there is no chance of some type of offence being committed again - Thus, reduce the penalty to Rs.20,000/- The appeal is disposed accordingly.
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