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2009 (2) TMI 185 - CESTAT AHMEDABADJob Work non return of by product generated by the job worker - The appellant paid the applicable Central Excise duty with interest. However, on adjudication and appeal proceedings, the penalty of Rs. 3,07,173/- under Section 11AC was imposed. held that - even before Commissioner (Appeals), the appellant had not contested the demand for duty and interest. The Commissioner (Appeals) had observed in Para 5.1 in the instant case, the appellant have not contested the demand for duty which has already been paid by them with interest. Even in the memorandum of appeal filed, only penalty had been challenged and not the duty and interest, which was already paid - penalty imposed on the appellants is set aside
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