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2017 (11) TMI 1092 - AT - Central ExcisePenalty u/r 25 of the CER 2002 - contravention of Rule 8 (3A) of the CER 2002 - Held that: - in the present case there was a delay in payment of duty but the same was paid later on along with interest voluntarily before the issue of show-cause notice. In such a situation, the appellant's case is squarely covered by the decision of the Hon'ble Karnataka High Court in the case of CC Vs. Powerica Ltd. [2011 (9) TMI 665 - Karnataka High Court], where it was held that uty and penalty is paid even before the issue of Show Cause Notice and the said fact is informed to the proper officer thus he shall not initiate any proceedings to recover the duty and interest, much leas for imposition of penalty - Rule 8(3A) has been held to be ultra vires by various High Courts - appeal allowed - decided in favor of appellant.
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