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2019 (5) TMI 1579 - AT - Central ExciseNon-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) - benefit of N/N. 4/97-CE. - whether the ready mix concrete has been manufactured in Pen and Pagdhe and moved thereafter to the construction site or it was manufactured at site? HELD THAT:- The appellant could not place any evidence contrary to the findings recorded by the learned Commissioner that the ready mix concrete was manufactured not at site but at Pen and Pagdhe. Consequently, the appellants are not eligible to the benefit of the said notification No. 4/97-CE dated 1.3.1997 for the period in dispute. Penalty on Director - HELD THAT:- No specific evidence brought on record pointing out the role of the Directors towards wrong availement of benefit of the said notification intentionally. Since the order was directed to be confined for the normal period of limitation, there are no justification imposing personal penalty on the Director. The company’s appeal is dismissed - the Director’s appeal is allowed.
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