Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1579 - AT - Central ExciseBenefit of cum duty - benefit of reduced penalty, as provided in the proviso to Section 11AC of the Central Excise Act, 1944 - Held that:- For benefit of cum duty, the said request is reasonable and the appellant has to be given a chance to establish their plea of cum duty. The matter, therefore, requires to be remanded to the Adjudicating Authority for the limited purpose of requantification, taking into consideration the plea of the appellant with regard to cum duty benefit - matter on remand. Penalty - Held that:- The appellant has not been informed that he has option to pay reduced penalty if the duty demand along with interest is paid within one month of the passing of the order in original - this matter also requires reconsideration. Penalty imposed on the Managing Director - Held that:- The Managing Director was also involved in the clearance of paints in the guise of primers - penalty imposed but quantum reduced. Appeal allowed in part - part matter on remand.
|