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2012 (10) TMI 818 - AT - Central ExciseDuty liability – alleged that though the Government of India has issued a letter converting Levy Sugar Sale into Free Sale Sugar on 29-11-1999, the respondents discharged the duty liability almost one year and nine months after the order was issued by the Government of India – Held that:- Order of the Government of India issued in October, 1997 for supply of the sugar on loan basis under levy quota and the order dated 29-11-1999 converting the said supply into free sale sugar quota was known to the department inasmuch as copies of these orders have been endorsed to the department. Therefore, the department cannot allege suppression on the part of the respondent assessee Penalty – Held that:- Department was in the knowledge of the whole transaction inasmuch as the Government of India’s orders have been communicated to the department - question of imposition of penalty under Section 11AC does not arise - reduction of penalty cannot be faulted
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