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 339 - AT - Central ExcisePenalty - rule 25 or 26 or 27 of Central Excise Rules, 2002 - default in payment of duty - Held that: - A consistent default in payment of duty by the respondent is noticeable from record. Added to this, it was also attempted to clear the goods without making entry of clearance paying duty in the statutory records. Mere discharging of duty at a subsequent date shall not be consolation to the exchequer that it discharged duty. The delay in discharge of duty is a deprivation to the state to use of such revenue for public welfare. Penalty deters violation of law - It may be appreciated that hardship and loss of benefit to an assessee is not relevant consideration in fiscal jurisprudence. Ld. Adjudicating authority should have appreciated the conduct of the respondent from show-cause notice that it was a wilful defaulter in paying duty. But, she failed to justify non-application of Rule 25, 26 of the Central Excise Rules, 2002 as invoked in the show-cause notice. It may be stated that power is vested with the authority to carry out the mandate of law - matter is remanded to the adjudicating authority for re-adjudication - appeal allowed by way of remand,
|