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2017 (2) TMI 62 - AT - Central ExciseRestoration of Penalty - whether the penalty waived by the Ld. Commissioner (Appeals) on the ground that the duty along with interest was paid before the issuance of SCN, is justified? Held that: - from the various judgments of the Hon'ble Supreme Court and the High Court, it was ruled that only because duty and interest paid before issuance of show cause notice, penalty of Section 11AC cannot be waived - Ld. Commissioner (Appeals) has not examined whether there is revenue neutrality or there is any suppression of fact on the part of the appellant. Therefore the matter needs to be reconsidered by the Commissioner (Appeals) - appeal allowed by way of remand.
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