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2011 (3) TMI 771 - CESTAT, AHMEDABADPenalty - Classification list was earlier approved under Chapter 28 and the same was sought to be changed from Chapter 28 to Chapter 34 based upon the Chemical Examiner’s report. there can be no mala fide on the part of the assessee thus inviting any penal action against them. As regards interest - assessee’s claim of classification under Heading 2828.90 was being accepted by Revenue - subsequently, based upon the Chemical Examiner’s report that proceedings were initiated against assessee - The provisions of Section 11AB as they existed during the relevant period - The same provided that confirmation of interest when the duty confirmed was based on the allegations and findings of suppression or mis-statement etc - Held that there was no fraud or suppression on the part of the assessee - Interest and penalty not leviable.
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