Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1157 - HC - Central ExciseImposition of penalty - Section 11-AC of Central Excise Act, 1944 - revenue neutral situation - assessee paid the tax demand along with interest prior to the issuance of SCN itself - Whether, on the facts and in circumstances of the case and in law, the Tribunal was correct in upholding penalty on the Appellant under Section 11-AC of the Act, 1944 since the confirmation of demand results in a Revenue neutral situation? - HELD THAT:- This issue was not urged before the Tribunal as there were no facts on record to support the submission. Therefore, in the absence of any facts being on record to support the above legal submission, we are called upon to decide the issue in vaccum - this issue was not urged before the Tribunal. same does not gives rise to any substantial question of law - question not entertained. Whether, on the facts and in circumstances of the case and in law, the Tribunal was correct in upholding penalty on the Appellant under Section 11-AC of the Act, where the assessee paid the tax demand along with interest prior to the issuance of show cause notice itself? - HELD THAT:- The penalty is imposable under Section 11-AC of the Act is a finding of fact arrived at by all the Authorities under the Act. This concurrent finding of fact is not shown to be perverse in any manner - the question does not give rise to any substantial question of law - question not entertained. Appeal dismissed.
|