Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 234 - AT - Central ExciseConfiscation of goods - Penalty - Incomplete RG-1 register - Tribunal decided in favour of assessee - Difference of opinion - Matter referred to larger bench with following questions of law:- Whether in the facts of the case and the law applicable including the various decisions of judicial forums discussed, the seized goods are not liable to confiscation and the assessee company and the Director not liable to penalties as held by Member (Judicial) OR Whether in the facts of the case and the law applicable including the various decisions of judicial forums discussed, the seized goods are liable to confiscation and the assessee company and its Director are liable to penalties as held by Member (Technical).
|