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2017 (11) TMI 1782 - CESTAT NEW DELHIMisuse of Area Based Exemption by M/s. Jammu Pigments Pvt. Ltd. - confiscation - immunity from penalty - Held that:- The Settlement Commission has levied the penalty of Rs. one lakh on the main appellant and ₹ 25,000/- each on co-appellants No. 1 & 2, under the provisions invoked in the Show Cause Notice and grants them immunity from penalty in excess of the above amount - The Settlement Commission further observed that the “above immunity to the applicant are granted under sub-section (1) of Section 32K of the Act. Attention of the applicant is also drawn to the provisions of sub-sections (2) and (3) of Section 32K of the Act." As stated the appellant, Shri R.P. Agrawal is the applicant No. 2 before the Settlement Commission who was penalised with the penalty of ₹ 25,000/-. Further, immunity was granted by the Settlement Commission. When it is so, then the assessee-appellant is not entitled for double jeopardy and he cannot be punished twice for the same offence - there are no justification to sustain the impugned order - appeal allowed.
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