Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 702 - AT - Central ExciseClandestine removal - recovery of duty - confiscation - imposition of penalty - Section 11AC of Central Excise Act, 1944 - Held that: - both the authorities below have not extended the benefit of discharging 25% of the penalty imposed under Section 11AC of Central Excise Act, 1944. The said right is admissible to the Appellant company, in view of the judgment of Hon'ble Gujarat High Court in the case of Santosh Textiles [2011 (3) TMI 1649 - GUJARAT HIGH COURT]. Confiscation of plant and machinery - Held that: - in absence of cogent evidences that the Appellant company is a habitual offender and other circumstances supported with evidences, confiscation of plant and machinery is unsustainable in law and accordingly set aside. Penalties imposed on partners as well as on firm - Held that: - personal penalty had been imposed both on the partnership firm M/s National Metal Industries as well as on its partners viz. Shri Santosh Mittal and Shri Rajendra Agarwal which is contrary to the principle of law laid down by the Hon'ble Gujarat High Court in the case of Santosh Textiles [2011 (3) TMI 1649 - GUJARAT HIGH COURT] - penalty imposed on the partners are set aside. Appeal allowed - decided partly in favor of appellant.
|