Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 576 - AT - Central ExciseRecovery u/s 11D - amount shown collected as central excise duty while availing SSI exemption - Held that: - the appellants plea now is that these invoices are for stock transfer and they have not collected any duty from the buyers. No documentary/ supporting evidence to that effect has been produced before us. The appellant’s own invoices indicate Central Excise duty separately. Accordingly, we find no merit in the appeal. Imposition of penalty - Held that: - the original authority imposed penalty of ₹ 10,17,780/- which is equal to the Central Excise duty confirmed on both the grounds. On perusal of the order, we find no discussion or justification for imposing such penalty. Considering the facts and circumstances of the case, we find that the ends of justice will be met if the penalty is reduced to ₹ 2 lakhs. The recovery of excise duty from the appellants whether or not the SSI exemption is available to them is sustainable. We find no reason to interfere with the findings of the lower authority except for the modification of penalty as above. Appeal is partly allowed.
|