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2016 (10) TMI 790 - AT - Central ExciseImposition of penalty u/s 11AC and Rule 27 of the Act - short payment of duty - suppression of facts - N/N.54/2001 C.Ex.(N.T.) dt. 21.6.2001 - payment of duty by availing the notification even after its discontinuance - Held that: - the short payment of duty has been taken place in December 2003 and the due date for filing the return for December 2003 is in January 2004. The show cause notice was issued on 22.12.2004 i.e. well within one year. Since, the show cause notice was issued within one year, proviso to Section 11A is not applicable to the case. Consequently ingredients of the proviso to Section 11A and for invoking the penal provision under Section 11AC are same, penalty under Section 11AC is not imposable, I therefore waive the penalty under Section 11AC of the Central Excise Act, 1944. However, it is apparent on record that the appellant failed to file the return in time. Therefore they are liable for penalty under Rule 27 of the Central Excise Rules 2002. Hence, the penalty of ₹ 5,000/- imposed under Rule 27 is upheld - appeal partly allowed.
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