Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 533 - CESTAT, NEW DELHIUnauthorized clearance - suppressing of actual production and engaged in clandestine removal without payment of duty - Held that:- As nothing submitted to contradict concurrent finding of both the Authorities below against suppression of clearances which was outcome of suppressed production, this calls for confirmation of duty element - against assessee. Penalty imposed under Rule 25 of Central Excise Rules, 2002 - Held that:- As penalty imposition by adjudication is without finding the element of section 11AC & there was no confiscation done therefore, the present case certainly falls under Rule 25 of Central Excise Rules, 2002, thus order to reducing the penalty to Rs. 10,000/- under Rule 25 may not be improper.
|