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2011 (3) TMI 841 - CESTAT, AHEMDABADModification in the quantum of penalty - Provisions of Rule 26(1) of the Central Excise Rules, 2002 - The goods purchased by the appellant were cleared by M/s. KDP Castings without the cover of any central excise invoice and without the payment of any duty - Subsequently, at the time of search of the factory of M/s. KDP Castings by the Preventive Officers that the above facts came into notice - The duty of Rs.86,915/- subsequently stands paid by M/s. KDP Castings vide challan dated 19.01.09 - Appellants has also not disputed the above facts - However, he submits that the penalty being too excessive may be reduced - Taking into account the overall facts and circumstances of the case,reduce the penalty imposed upon the appellant from Rs.40,000/- to Rs.25,000/.
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