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2017 (1) TMI 364 - AT - Central ExciseImposition of penalty u/s 11AC of the Central Excise Act, 1944- Rule 6(3) Cenvat Credit Rules, 2004 - whether imposition of penalty justified, when there was no demand of duty made? - Held that: - I have gone through the show cause notice which has been issued only to impose under Section 11AC of the Act. As there is no demand of duty in the show cause notice, therefore, the penalty on the respondent is not imposable in the light of the decision of the Geneva Fine Punch Enclosures Ltd. [2011 (1) TMI 746 - KARNATAKA HIGH COURT] wherein the Hon ble Karnataka High Court has held that the determination of liability to pay duty is a condition precedent for imposing penalty - penalty set aside - appeal dismissed - decided against Revenue.
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