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2020 (8) TMI 693 - AT - Central ExciseRecalculation of interest under section 11AB - recovering the penalty imposable under section 11AC of the Act - Benefit of reduced penalty - appellant, party to the diversification of the goods by the M/s. Salasar Steel in the domestic market, or not - M/s. Salasar Steel was the merchant exporter - HELD THAT:- Taking notice of the fact that Hon'ble Chhattisgarh High Court have remanded the matter of penalty for the main party - M/s. Salasar Steel to the adjudicating authority. We deem it fit and proper to allow all these appeals by way of remand to the adjudicating authority for a denovo determination of the issue of imposition of penalty under Rule 26 after disposal of the matter in the case of M/s. Salasar Steel. The adjudicating authority is directed to dispose off these remanded matters along with M/s. Salasar Steel if the matter of M/s. Salasar Steel is still pending. Appeal allowed by way of remand.
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