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2015 (10) TMI 1548 - AT - Central ExciseDuty demand - Imposition of penalty - Held that:- Tribunal remanded the matter to the Adjudicating Authority for verifications of the reconciliation of the clearance mentioned in the documents and the watchman’s private register with the duty paying documents. On a query from the Bench, the Learned Advocate of the appellant submits that they are not challenging the reconciliation of the statements in the present appeal. I find that the Adjudicating Authority passed the order following the directions of the Tribunal in so far as to verify the reconciliation of the documents recovered from the security guard alongwith duty paying documents. The Learned Advocate has not disputed the reconciliation. - it is directed that the appellant is entitled to pay penalty 25% of duty alongwith duty and interest within 30 days from the date of communication of this order under Section 11AC of the Act. - Decided partly in favour of assessee.
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