Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (9) TMI 472 - AT - Central ExciseExtract: ........ We, thus, uphold the demand of duty of excise. However, we agree with the learned Advocate that no penalty is imposable in this matter as the assessments, which were provisional were being finalized and the issue involved is one of interpretation. We, therefore, set aside the penalty imposed on the Appellants. The appeal is, thus, allowed partly.
|