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2017 (2) TMI 1029 - AT - Central ExciseImposition of penalty u/s 11 AC of the Act - respondent, a declarant unit, were availing SSI exemption in respect of their own goods and simultaneously were manufacturing and clearing branded goods of another person without payment of Central Excise duty - Held that: - there is no allegation of any contumacious conduct or deliberate defiance of the provisions of law on the part of the respondent-assessee, in availing the SSI exemption - the Ld. Commissioner (Appeals) is correct in deleting the penalty u/s 11 AC of the Act holding that there is no case of deliberate defiance of law and further the assessee have paid the tax on being so pointed out by the Revenue - appeal dismissed - decided against Revenue.
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