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2017 (1) TMI 14 - AT - Central ExciseInterest - Penalty - Rule 25 of the Central Excise Rules, 2001/2002 - Held that: - In my considered view that this unacceptable proposition for a simple reason that the provision of Central Excise Act more specifically, Section 11AB is for demand of interest on the amount of Central Excise duty which have been confirmed and paid by an assessee - Appellant has himself voluntarily discharged the duty liability, that does not mean there would be no interest liability, as provision of Section 11AB were specifically amended to include such a situation, accordingly it is held that the appeal filed by the appellant is liable to be rejected and I do so. In my view the findings of the first appellate authority are correct that there is no dispute that appellant-assessee himself come forward requesting the department to issue show-cause notice, so that they can discharge the duty liability, I find that there is no merit in the appeal - Appeal rejected.
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