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2017 (10) TMI 955 - CESTAT ALLAHABADPenalty u/s 11AC - Failure to make monthly payment of excise duty for the month of May 2011 to August 2011 within the prescribed time limit - Rule 8 read with Rule 8(3A) of CER, 2002 - Held that: - this is the case of delayed payment of excise duty and the appellant have declared assessed duty in their monthly return and paid the duty along with interest. Rule 8 itself provide that if there is a delay the assessee is required to pay duty along with interest for the delayed period. The facts of the case that there is no case of suppression of fact even the show cause notice or order does not indicate that there is suppression of fact or malafide intention on the part of the appellant - penalty upheld - appeal allowed.
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