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2018 (4) TMI 1453 - AT - Central ExciseClandestine removal - benefit of SSI exemption - whether the benefit of small scale exemption is required to be extended to the assessee, when the final product stands removed by clandestine manner? - Held that: - the issue stands decided by the Tribunal decision in the case Premier Rubber Factory vs. CCE [1989 (10) TMI 145 - CEGAT, MADRAS], laying down that, exemption cannot be denied even if the goods are removed clandestinely - benefit of SSI Exemption to be allowed. Penalty on the Director u/r 26 of Central Excise Rules, 2002 - difference of opinion - Whether in the facts and circumstances of this case, a penalty of ₹ 5 lakh should be imposed on Shri Pritpal Singh, Director under Rule 26 of Central Excise Rules, 2002 - majority order - Held that: - though the difference of opinion is on the merits of imposing penalty under Rule, 26, the issue has become infructuous and redundant in view of both the points raised by the learned Counsel for the respondent - there could be no proceedings further by appeal against the impugned order which dropped the demand against Shri. Pritpal Singh, Director. The reference is returned to the Division Bench for further decision.
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