Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 690 - AT - Central ExciseClandestine removal of goods – Duty not paid on individual clearance - Penalty under Rule 25(a) of of Central Excise Rules, 2002 – Held that:- There is no doubt that the provisions of section 11AC is not attracted - If duties are not so paid, the goods are deemed to be non-duty paid as per the Rule and hence such goods become liable to confiscation under Rule 25 of the Rules and assessee becomes liable to penalty under Rule 25 (a) - Following Paras Lubricants Ltd Vs. CCE [2013 (4) TMI 245 - CESTAT, MUMBAI] - Penalty under Rule 25(a) is applicable - the Tribunal did not agree with imposing heavy penalty -there is some variation in the proportionality of penalty imposed considering the amounts involved and period involved – Penalty in the present case reduced – Decided partly in favour of Assessee.
|