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2008 (11) TMI 158 - CESTAT, BANGALOREImposition of mandatory penalty - in view of the self removal procedure(SRP), the Respondents ought to have acted in time to revise the value of their product consequent to increasing the price of Sandalwood - it is true that Mysore unit did not revise the cost in time. The said lapse resulted in loss of revenue only to the Mysore Commissionerate - duty is payable by them and they could not have taken a shelter under limitation provisions - there is no duty escapement at all and the Revenue has not suffered any loss in this irregularity - Credit was admissible to Bangalore unit - no infirmity in the impugned order to drop the penalty proceedings
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