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2013 (4) TMI 52 - CESTAT BANGALOREPenalty u/s 11AC read with Rule 25 of the Central Excise Rules, 2002 - utilizing Cenvat credit for payment of duty on certain clearances made even after committing continuance default of payment of duty. - Penalty for contravening the provisions of Rule 8(1), Rule 8(3A) and Rule 11(4) of the Central Excise Rules, 2002. - Held that:- Provisions of Rule 25 are not applicable to the present case for want of intent to evade payment of duty. It is also pertinent to note that the lower appellate authority vacated Section 11AC penalty after holding that the case was only of interpretation of law and the same involved only a delay in payment of duty. Nowhere in the impugned order is there any finding of the assessee having had any intent to evade payment of duty. - Penalty dropped - decided in favor of assessee.
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