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2017 (2) TMI 1161 - AT - Central ExciseImposition of penalty u/s 11AC of CEA, 1944 - the issue of payment of duty was in doubt - Held that: - The Hon'ble Supreme Court in the case of Devans Modern Breweries Ltd. Vs. Commissioner of Central Excise, Chandigarh [2006 (8) TMI 15 - SUPREME COURT OF INDIA] holds that penalty u/s 11AC of CEA, 1944 is imposable if non-payment of duty involves fraud, collusion, willful misstatement or suppression of facts with 'intent to evade' - there are no malafides involved and the issue of liability of duty on the subject goods during the relevant period was not free form doubt - penalty set aside. Interest - Held that: - when the duty has not been paid on time, the interest is payable for the period till the duty is paid. Consequently there cannot be any relief admissible to both the appellants for non-payment of interest. Appeal disposed off - decided partly in favor of appellant.
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