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2011 (6) TMI 576 - AT - Central ExciseDemand of NCCD along with interest and equal amount of penalty – Notification No. 50/2003-C.E., dated 10-6-2003 - Held that:- Once it is true that the appellants had claimed benefit of exemption in relation to NCCD even though they were not entitled to the same, and the said fact was revealed only consequent to the investigation by the department, it apparently disclosed the intention of the assessee to evade the duty. There was no scope for interpretation of the notification, as notification clearly stated that the exemption was restricted to the duties leviable under the statutes under which the notification was issued and admittedly NCCD was not leviable under any of those statues. Being so, the authority below was justified in imposing penalty. - appeal fails and is hereby dismissed.
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