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2014 (6) TMI 790 - AT - Central ExciseWaiver of pre deposit - Duty demand - Penalty - Held that:- Merely because the person liable to pay duty has discharged the duty liability, the proceedings against others will also get concluded especially when the proceedings are not under section 11A. Such an interpretation would amount to re-writing of the provisions of sub-section (2) of Section 11A. proceedings have been initiated against the appellant for imposition of penalty under the Central Excise Rules, 2002 for his involvement in aiding/abetting the main-appellant which resulted in evasion of duty. This position is also admitted by the appellant. Therefore, we are of the view that the appellant has not made out any case for complete waiver of the penalty imposed. - Conditional stay granted.
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