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2018 (7) TMI 1946 - AT - Central ExciseNon-payment of Central Excise Duty - biscuits valuing upto ₹ 100/- per kg. - It is the case of the appellant that they were under the bonafide belief that biscuits in packages valued upto ₹ 100/- per kg. were exempted from payment of Central Excise duty - penalty - HELD THAT:- During the period from 01.04.2007 to 30.04.2007, the appellant had paid the duty on the value of the goods up to ₹ 100/- per kg.. But the fact remains that during that period, the exemption was up to the slab of ₹ 50/- per kg.. This resulted in lesser payment of duty. However, appellant paid the entire amount of differential duty along with interest. Since the goods were cleared under Central Excise Invoices,there was no question of suppression of facts or willful mis-statement with an intent to evade the payment of duty. Thus, the penalty imposed under Section 11AC is not sustainable and the same is set aside. Appeal allowed - decided in favor of appellant.
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