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2015 (10) TMI 1309 - AT - Central ExcisePenalty u/s 11AC - Denial of CENVAT Credit - clearance of samples without payment of duty - Held that:- Appellant has paid a sum of ₹ 10 lakhs towards the demand on duty of ₹ 7,10,821/- before issuance of the show cause notice. In these circumstances, the benefit of provision under Section 11AC of the Act was required to be given to the appellant which both the lower authorities have failed to do so. In these circumstances, I reduce penalty on the main appellant to 25% of the duty confirmed which the appellant shall pay after adjusting the amount already paid within 30 days of the receipt of this order failing which the appellant shall be required to pay 100% duty as penalty. - As the main appellant has paid the entire amount of duty, interest and 25% duty as penalty before issuance of the show cause notice, the proceedings against all the noticees comes to an end, therefore, penalty on Shri Praveen Chadha is set aside. - Appeal disposed of.
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