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 290 - AT - Central ExcisePenalty u/r 25(1)(a) of Central Excise Rules 2002 - default in payment of central excise duty - sub-rule (3A) of Rule 8 - Held that: - The decision of Praweg Conveyors [2016 (8) TMI 238 - CESTAT MUMBAI] has been passed in identical circumstances relying on the decision of the Hon'ble High Court in Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT], where it was held that it is not the case of non levy/ short levy, non payment/short payment of duty by suppression or willful mis-statement, fraud and collusion or contravention of any provision of this act or rule made with intent to evade payment of duty, therefore appellant is not liable for penalty under Rule 25 - penalty set aside - appeal allowed - decided in favor of appellant.
|