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2010 (3) TMI 384 - HC - Central ExciseInterest and Penalty- Exemption under Notification No. 2/2001-C.E.- The assessee is engaged in the manufacturing of motor vehicles. Under the Notification No. 2/2001-C.E. (N.T.), dated 27-1-2001, assessee was exempted from payment of excise duty in respect of excisable goods cleared by the assessee to NGOs, Trusts, etc. in order to provide relief and rehabilitation to the victims of Gujarat earthquake. Show cause notice issued after 4 years for levy of interest and penalty. Held that- interest and penalty leviable if there is adjudication under section 11A(2) of act. Such adjudication possible if there is fraud, collusion or any willful statement or suppression of facts. SCN silent with regard to averments as required under section 11A. revenue claim barred by limitation and in view of non-adjudication under sub-section (2) of section 11A substantial question answered in favour of assessee.
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