Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 412 - CESTAT, MUMBAIPenalty- Assessee conceding duty liability based on suppression of facts with intent to evade payment of duty. Held that- this fulfilled the requirement of penal liability under section 11AC of the Act and payment of duty prior to issuance of show cause notice could not alter it. Thus the assessee’s plea that matter should be remanded to original authority as if had not given them express option in terms of first proviso of section rejected.
|