Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 451 - CESTAT, MUMBAIExtract: .......not be upheld. (d) When the duty demands are not being upheld under the proviso to Section 11A(1), there cannot be a penalty which can be upheld under Section 11AC. Consequently, the demands of interest under Section 11AB also will not survive. 3. emsp In view of the findings, the appeal is allowed on the ground of limitation. (Pronounced in Court)
|