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2017 (1) TMI 756 - AT - Central ExciseClandestine removal - Whether under the facts and, circumstances, Commissioner (Appeals) have rightly retained penalty under Section 11 AC on the respondent-Company, and whether, he has rightly deleted the penalty against the Director, namely Sushil Kumar Goyal? Held that: - It is only in case duty is determined on the fact that the duty is evaded by reason of fraud, collusion or any willful misstatement or suppression of facts or contravention of any of the provisions of this Act or the Rules made thereunder, with the intent to evade payment of duty, the liability to pay penalty arises - I find that the determination of duty was not involved. Further, it is admitted fact that duty had been paid on the date of inspection. Thus, the issue of show cause notice is void ab initio. Appeal disposed off - decided against Revenue.
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