Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 216 - CESTAT AHMEDABADClandestine removal - Confiscation of goods - Held that: - Though, Ld. Commissioner (Appeals) has dropped the demand of duty, interest and penalty for the period prior to 01.03.2008, however, directed confiscation of the goods seized which were cleared from the factory prior to 01.03.2008, and found in the premise of the trader and seized under the reasonable belief that appropriate duty has not been paid on the said goods. The said confiscation and personal penalty on the trader, in my opinion is erroneous and cannot be sustained - since the total demand of duty has been reduced from 30,31,383/- to ₹ 4,93,093/-, appellant are entitled to discharge 25% of the penalty equal to the duty, subject to the fulfilment of conditions laid down under section 11AC of CEA 1944 - appeal allowed - decided partly in favor of appellant.
|