Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2007 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 184 - HIGH COURT BOMBAYPenalty imposed by the Comm(A) could not have been set aside by the CESTAT on the sole ground that the duty was paid before issuance of SCN – however in OIO there was no finding of suppression of material facts or mis-statement, etc., which would have attracted Section 11AC - In view of absence of requirements to attract Section 11AC, the order setting aside the penalty u/s 11-AC that was imposed by the Comm (A) does not call for interference – revenue appeal dismissed
|