Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1665 - AT - Central ExcisePenalty u/s 11AC - Held that:- Adjudicating authority had not given any option to pay reduced penalty, under Section 11AC of the said Act. So, this issue is covered in favour of the Respondent as held by the Hon'ble Gujarat High Court [2010 (2) TMI 1148 - GUJARAT HIGH COURT]. The other issue regarding imposition of penalty on the partner, the Hon'ble Gujarat High Court held that no further penalty can be imposed on the partner as the firm is already penalised. In the present case, it is seen that penalty of equal amount of duty on the partnership firm was imposed under Section 11AC of the Central Excise Act. - Decided against Revenue.
|