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2017 (12) TMI 1367 - CESTAT NEW DELHILevy of penalty - duty demand with interest paid before issuance of SCN - Held that: - duty is paid before the issuance of SCN, so, penalty under Section 11AC of the Central Excise Act 1944 and Rule 25 of Central Excise Rules cannot be imposed - reliance placed in the case of CCE, Rohtak vs. S.B. Packaging Ltd. [2007 (3) TMI 194 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH], where it was held that Penalty equivalent to disputed duty amount under Section 11 AC of Central Excise Act,1944 is not leviable where disputed duty amount is deposited prior to issue of SCN - penalty set aside - duty sustained - appeal allowed in part.
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