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2019 (3) TMI 785 - AT - Central ExciseImposition of penalty u/s 11AC of Central Excise Act, 1944 - suppression of facts - Held that:- Admittedly the respondent has paid the entire duty along with interest prior to the issue of show-cause notice and therefore, in view of the Section 11A(2) of the Central Excise Act, 1944 department should not have issued the show-cause notice as the proceedings are deemed to be concluded unless the Department can establish suppression of material fact with intent to evade payment of duty - In the present case, the department has not been able to bring any material on record to show that the appellant has suppressed the facts with intent to evade duty. Penalty set aside - appeal dismissed - decided against Revenue.
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