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2011 (1) TMI 726 - AT - Central ExciseDemand - Rule 25 of Central Excise Rules - On going through the comparative chart, it can be seen that a substantial part of all the three notifications are similar except for the Explanation provided in Notification No. 29/2004-C.E. which states that Manufacture of yarns means manufacture of filaments of organic polymers - It only explains what are organic polymers and how they can be produced but the explanation actually relates to manufacture of yarns - Decided against the assessee As regards penalty under Rule 25 of Central Excise Rules, 1944 - Form the submissions made by the appellants as well as the observations relating to interpretation of notification would clearly show that the interpretation given by the appellant cannot be considered as perverse or has been made with mala fide intentions - the issue involved in this case is of interpretation of notification and therefore, in the absence of any evidence of deliberate intention to evade duty, no penalty can be imposed - Appeals are disposed of
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