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2012 (6) TMI 611 - CESTAT, AHMEDABADDelay in payment of duty,interest and penalty – Revenue appeal that the Commissioner had no authority or power to accept the payment made beyond the period of one month from the date of communication of the order – assessee contested that the bankers did not accept the payment because there was no registration number and there was delay in giving temporary registration number by the Assistant commissioner - Held that:- As there is no provision in the law u/s 11AC to condone the delay in payment of duty, interest and penalty for whatever reason by any authority, therefore Commissioner (Appeals) has clearly travelled beyond his powers vested in him under the law – as the OIO clearly mentions the assessee’s registration number, his written submission have not explained what happened to the registration number they already had and on what date they approached the Assistant Commissioner and what date temporary registration number was given to them – as there is one year of delay in payment of duty, no question of condoning the delay arise – in favour of assessee.
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