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2017 (1) TMI 494 - AT - Central ExciseImposition of penalty - Classification of intermediate product in dispute for long time - Soya Gums - Held that: - Ultimately, the classification of the product under heading 1522 has been accepted by the assessee and differential duty paid. Under the circumstances, I am of the view that the benefit of section 11A (2)(B) cannot be extended in view of the explanation-1. The appellant will be entitled to the benefit of payment of penalty of 25% of the differential duty as the differential duty as well as interest stands paid by them before issue of Show Cause Notice - appeal disposed off - decided partly in favor of appellant.
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