Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2012 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (2) TMI 103 - HC - Central ExciseBenefit of section 11AC denied – duty confirmed together with penalty & interest – Rs 8 lacs deposited against duty liability of 17.88 lacs - Held that:- In the present case, it is clear from the conduct of the assessee that he never wanted or showed any inclination to pay the duty amount or the interest and was throughout contesting the order in original on merits. In case the assessee had any grievance with regard to non-compliance of Section 11AC, the said grievance should have been raised at the earliest opportunity. The appellant should have deposited the duty amount. Therefore, we hold that no substantial question of law arises – Decided against the assessee.
|