Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 555 - AT - Central ExciseWaiver of penalty - Rule 173Q, of the Central Excise Rules, 1944 - no proposal for confiscation of the goods is made - case of appellant is that as the goods were not liable for confiscation, in that circumstances, no penalty is impossable under Rule 173Q of Central Excise Rules, 1944 - Held that:- To impose penalty under Rule 173Q of the erstwhile Central Excise Rules, 1944, the goods are required to be held liable for confiscation. Admittedly, in the case, the goods were not held liable for confiscation - in the light of the decision of this Tribunal in the case of Shri Mahavir Wire Industries Vs. Commissioner of C. Ex., Indore [2015 (10) TMI 2549 - CESTAT NEW DELHI], the penalty is not impossible under Rule 173Q, of erstwhile rules, therefore, the penalty imposed on the appellant is set aside. Appeal allowed - decided in favor of appellant.
|