Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 125 - CESTAT BANGALOREClandestine removal - safety gears (helmets) - quantum of redemption fine - penalty - Held that: - the original authority has imposed the redemption fine of ₹ 3,24,592/- whereas the duty involved on the goods were to the tune of ₹ 2,11,530/- which according to me is on a higher side and therefore, I reduce the redemption fine to the extent of ₹ 1,00,000/-. Penalty - Held that: - since the appellants have paid the duty before the issue of show-cause notice, therefore, he was entitled to avail the benefit of reduced penalty of 25% of the duty under Section 11AC of the Central Excise Act but this benefit has not been given by both the authorities and therefore, I grant the benefit of Section 11AC and held that appellant is entitled to the availment of reduced penalty of 25%. Appeal allowed - decided partly in favor of appellant.
|