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 1475 - AT - Central ExcisePenalty u/s 11AC of CEA, 1944 - short levy/non levy - captive consumption - Held that: - Section 11AC of the Act, 1944 provides penalty for short levy or non-levy of duty in certain cases, where any duty of excise has not been levied or paid by reason of fraud or collusion or any willful mis-statement or suppression of facts with an intent to evade payment of duty etc - In the present case, there is no ingredient as specified in Section 11AC for imposition of penalty. The mere failure to mention the Notification No. in ER-1 Return, cannot be treated as suppression of fact with an intent to evade payment of duty unless, there are other materials available on record - penalty not warranted - appeal allowed - decided in favor of appellant.
|