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2015 (11) TMI 1163 - HC - Central ExciseImposition of penalty - Concealment of particulars - Held that:- If there is any concealment in that application and a penalty has been imposed by the Settlement Commission on the ground of such concealment, then a second application before the Settlement Commission is barred, in my interpretation of Section 32-O(i) of the said Act - The order of the Settlement Commission does not specify whether this kind of a penalty was imposed on the writ petitioner. Just because a penalty is imposed on a show-cause notice the writ petitioner’s application before the Commission was not entertained. - Matter remanded back - Decided in favour of assessee.
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