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2012 (12) TMI 307 - AT - Central ExciseConfiscation of seized goods - confiscation of tractor - imposition of penalties - Appellant contended that shortages were on account of clearance of products without the cover of any documents - admitted clearance of 25000 Kgs. of final products without the cover of any document, interception of the same, statement of driver and Shri Rajendra Kumar Sharma, clandestine clearance - held that:- confirmation of demand of duty of Rs.4,00,087/- along with imposition of penalty of identical amount under Section 11 AC is required to be upheld - Lower authorities while imposing penalty to the extent of 100% of duty, have not extended any option to the appellant to pay the entire dues along with 25% of penalty within a period of 30 days from the date of passing of order, in which case penalty shall stand reduced to 25% in terms of proviso to Section 11AC. further in terms of Gujarat High Court decision in the case of CCE, Surat I vs. Harish Silk Mills [2010 (2) TMI 494 - GUJARAT HIGH COURT], such option can be given at the appellate stage - option to the appellant is extended and if they deposit entire dues along with 25% of penalty, within a period of 30 days from the receipt of present order, the penalty shall stand reduced to 25% - such option is now extended to appellant.
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