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2014 (5) TMI 607 - HC - Central ExcisePayment of duty of excise, interest and 25% penalty before issuance of Show Cause notice - challenge to the order of penalty - conclusion of proceedings before issue of SCN - while disposing the appeal of the assessee, tribunal observed that, the appellant’s appeal is disposed of, with clear direction to lower authorities that the proceedings initiated against the appellant in this case stand concluded even before the issuance of show cause notice. - Held that:- When the appellant disputed the basic duty liability by filing appeals, he could avail of reduced penalty to 25% under Section 11AC of the Act. This question, however, we need not go into since the Tribunal has already given its findings in favour of the appellant and the Revenue has not questioned the same - Decided against the assessee.
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