Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 209 - AT - Central ExcisePenalty - case of appellant is that penalty equivalent to the differential duty cannot be imposed as they have discharged duty on the goods cleared from the factory to the depot - extended period of limitation - Held that:- As far as confirmation of demands invoking extended period of limitation are concerned, both the authorities below are right in their approach inasmuch as the fact of sale of the excisable goods at a higher price from the depots was not communicated to the department nor the related data was submitted to the department from time to time along with their liability to discharge the differential duty - penalty imposed under Section 11AC of the Central Excise Act, 1944 is upheld - however, the appellants are eligible to discharge 25% of the penalty on such amount, on fulfillment of the conditions laid down under the said provisions. In case of demand confirmed against notices issued periodically for normal period, we are of the opinion that a consolidated penalty of ₹ 1.00 lakh would meet the ends of justice. Appeal allowed in part.
|