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 835 - AT - Central ExciseImposition of penalty - entire duty liability with interest was discharged before issuance of show cause notice - Held that:- appellant has paid the differential duty and the interest thereof on 22.7.2002 on their own ascertainment which is not disputed as the adjudicating authority has appropriated the very same amount with interest. In our view, the provisions of Section 11(2B) of the Central Excise Act, 1944 will apply in full force and the lower authority should not have issued any show cause notice to the appellant. Therefore, we, while upholding the duty liability and interest thereof, set aside the penalty imposed by the lower authorities. - Appeal disposed of
|