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2017 (2) TMI 1386 - HC - Central ExciseDemand of Interest - Whether the order of the Tribunal confirming the levy of interest is without jurisdiction inasmuch as it fails to see that the petitioner had paid the duty even before the issuance of show cause notice? - Held that:- The provisions of Section 11AC of the Act are attracted only in the event of the revenue establishing fraud, collusion, wilful misstatement, suppression of facts or contravention of statutory provisions with an intent to evade payment of duty. This has not been done in the present case. Moreover, the duty itself has been remitted on 27-2-2007 even prior to the issuance of SCN by the authorities - levy of interest upheld and penalty deleted - appeal allowed in part.
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