Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 128 - AT - Central ExciseImposition of penalty - Rule 25 & 26 of Central Excise Rules 2001 - appellants manufacturing excisable goods not registered with the department - clearance of excisable goods without payment of duty which were ultimately exported - Held that:- as the issue is no longer res integra and decided by the Hon’ble High Court of Gujarat in the case of C.C.E & Cus. Vs. Saurashtra Cement Ltd. [2010 (9) TMI 422 - GUJARAT HIGH COURT] which was affirmed by the Hon’ble Apex Court in [2014 (1) TMI 264 - SUPREME COURT OF INDIA] and as observed by the authorities below that there was no intention to evade payment of duty on the part of the respondent, the provisions of Rule 25 of Central Excise Rules, 2001 are not invokable and as such the penalties are not imposable. - Decided against the Revenue
|