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2016 (2) TMI 558 - AT - Central ExciseDenial of exemption Notification No. 6/2002-CE - penalty imposed under Rule 26 of Central Excise Rules, 2002 - Held that:- On perusal of the judgment of this Tribunal in the case of Relpol Plastic Products Ltd. (2013 (11) TMI 1118 - CESTAT MUMBAI ) against the very same impugned order, we find that the demand has been dropped. Therefore, the penalty under Rule 26 imposed on the present appellant which is consequential to the duty demand on M/s. NOCIL (Now known as Relpol Plastic Products Ltd.) is not sustainable. Penalty set aside. Appeal is allowed with consequential relief, if any, in accordance of law. - Decided in favour of assessee
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