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2011 (2) TMI 720 - AT - Central ExciseClandestine removal - Penalty has been imposed on two directors of the manufacturing unit in terms of Rule 209A of Central Excise Rules, 1944 - goods cleared under delivery challans were without making entries in the records and without payment of Central Excise duty - clandestine removal stand confirmed against the appellant based upon the recovery of 5 private registers, duplicate set daily report of production & raw material and delivery challans - Held that: where no option is given by the lower authorities to deposit the entire dues along with 25% of the penalty in terms of proviso to Section 11AC, such option can be given by the Tribunal.- while upholding the imposition of penalty to the extent of 100% of duty, gives an option to him to pay the entire dues along with 25% of the penalty within 30 days from the date of the, in which case the penalty shall stand reduced to 25%.
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