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2011 (8) TMI 228 - CESTAT, AHMEDABADCenvat credit - Rule 25 of Central Excise Rules - Since the issue is limited to penalty only, instead of considering the stay application, appeal itself is taken up for disposal with the consent of both the sides, after waiver of requirement of pre-deposit - show cause notice and the order of both the lower authorities, I find no where there is an allegation of suppression or mis-declaration or intention to evade duty - the question of imposing penalty does not arise since once the duty demanded is paid, the provisions of Section 11A (2B) of Central Excise Act, 1944 come into play and according to this Section once the duty and interest are paid, the matter is to be treated to have been concluded and no show cause notice is required to be issued - Appeals are allowed
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