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2010 (9) TMI 802 - HC - Central ExciseWhether penalty under Rule 25 of the Central Excise Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 is liable to be imposed on the assessee in cases where duty has been deposited by the assessee before issue of show cause notice - duty in question was duly paid before issuance of show cause notice and there is no finding of wilful evasion of the duty, Section 11A(2B) of the Act clearly stipulates that if the duty is paid before show cause notice, no notice can be served and obviously in absence of any notice, no penalty can be imposed Whether penalty under Section 11AC is liable to be imposed on the assessee, equal to the amount of duty confirmed under Section 11A on merit, which fall under the purview of explanation to sub-section (2B) of Section 11A of the Central Excise Act, 1944, where duty has been deposited before issue of show cause notice - duty was paid before issuance of show cause notice, penalty set aside, both the appeals are dismissed.
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