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2015 (7) TMI 30 - AT - Central ExciseWaiver of pre deposit - Imposition of penalty u/s 11A - SCN Issued after 1 year of imposition of penalty - Held that:- Taking note of the fact that entire amount has been paid and provisions of Section 11A requires much more detailed consideration and also taking note of the fact that Hon'ble High Court of Gujarat has taken a view that Rule 8(3A) is ultra vires, the appeal itself could have been allowed, but for the fact that the Department has filed an appeal, at this stage, final decision need not be taken. In view of the above discussion, the requirement of pre-deposit of penalty is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted.
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