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2015 (12) TMI 1306 - AT - Central ExciseConfiscation of goods - finished goods found short in stock - whether on depositing the entire duty, interest and 25% of the penalty within 25 days of the show cause notice, all the proceedings against the appellant get concluded or not - Held that:- Once the appellant has deposited the entire duty along with 25% of the penalty amount within 30 days of the issuance of show cause notice, the entire proceedings against the appellant stand concluded. In this case there is no dispute with regard to deposit of duty and penalty within the stipulated period. In this view of the matter, the redemption fine imposed on the appellant is totally unwarranted and in contravention of the provisions as contained in Section 11A(2). Therefore, I set aside the redemption fine - Decided in favour of assessee.
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