Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 350 - AT - Central ExciseImposition of penalty - duty demand along with interest has been paid by the appellant much before the issuance of SCN - difference in the assessable value adopted by the appellant when cars were cleared from its factory premises and the final sale price adopted by Renault India Pvt. Ltd. to the dealer - Short payment of service tax - no suppression of facts - Held that:- Taking into consideration the fact that the appellants have discharged excess duty during the impugned period and also the fact that the department has quantified the figure on the basis of the exercise undertaken by the appellant themselves for confirming the demand, it is held that the ingredients necessary for imposing penalty under section 11AC is not attracted in the present case. There is nothing to establish that the appellants have suppressed facts with intent to evade payment of duty. The scenario that short-payment of duty had occurred was only because the appellants were arriving the assessable value on the basis of the cars cleared to their Delhi dealers. Penalty set aside - appeal allowed in part.
|