Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1288 - BOMBAY HIGH COURTPenalty u/s 11 AC - excess credit taken - the entire amount of credit was reversed and interest thereon paid before issuance of notice to show cause - Held that:- The Authorities have come to a finding of fact that the error claimed to be an inadvertent error on the part of the appellant is actually not so. This finding of fact cannot be said to be a perverse. Moreover, the contention on behalf of the appellant that Section 11A(1) (b) of the Act would be applicable in the facts of this case, is not acceptable for the reason that Section 11A(1)(b) of the Act would not apply where short payment of duty has been on account of fraud, collusion, misstatement with mala fide intention so as to evade the duty. The view taken by the Tribunal on facts is a possible view and, therefore, cannot be found fault with - appeal dismissed.
|