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2014 (3) TMI 378 - AT - Central ExciseCalculation of duty - Manufacture of galvanized and corrugated sheets - whether process manufacture of galvanized and corrugated sheets amounts to manufacture or not - Penalty - Held that:- Commissioner (Appeals) is not attributing any mala fide to the appellant and has made a clear finding that the dispute was a bona fide dispute supported by the Supreme Court’s decision. The said finding of the Commissioner (Appeals) is not challenged by the Revenue. Accordingly, we are of the view that when the dispute was a legal and a bona fide dispute and no mala fide is attributable to the appellant, the question of imposition of penalty does not arise - Decided in favour of assessee.
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