Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 457 - AT - Central ExciseEligibility to pay 25% of the total penalty amount imposed under section 11AC of Central Excise Act, 1944 - Held that:- in view of judgement of the Hon ble Gujarat High Court in the case Commr. Of Central Excise & Customs, Surat-I vs. Harish Silk Mills (2010 (2) TMI 494 - GUJARAT HIGH COURT). Therefore, while examining the issue of excess payment of duty, the adjudicating authority should also extend the option to the Appellant for payment of 25% of the penalty as prescribed under section 11AC of Central Excise Act, 1944 on fulfillment of conditions prescribed thereunder. The Ld.Commissioner(Appeals) s order to this extent is modified and the matter remanded to the adjudicating authority for deciding the case in the light of above observations - Decided in favour of assessee.
|