Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 667 - AT - Central ExciseJob-work - assessee were not paying excise duty on job charges on the belief that the goods based on job work is not liable to duty - time limitation - penalty u/s 11AC - Held that: - appellant was knowing that the activity is amount to manufacture and liable to duty as they were discharged their duty on their own product and were not paying duty in respect of goods manufactured on behalf of the traders on job work basis. Therefore bonafide of the appellant is not proved. The case of the non payment of duty was detected through investigation carried out by the departmental officers and not by suo moto disclosure of the fact by the appellant - there is clear suppression of fact on the part of the appellant, therefore demand is not hit by limitation - For this reason penalty imposed u/s 11AC is also legal and proper, which do not require any interference hence the demand of duty and consequential penalty u/s 11AC are maintained. Confiscation - penalty - Held that: - the goods had been cleared and was not available for confiscation. Only those goods are confiscated which are available for confiscation and then only consequential redemption fine can be demanded. Redemption fine is for the purpose of redeeming the goods, if there is no goods available there no question of redemption the goods, accordingly non availability of the goods cannot confiscated nor redemption fine can be demanded - confiscation and redemption fine set aside. Appeal allowed - decided partly in favor of appellant.
|