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2017 (1) TMI 837 - AT - Central ExciseWaiver of Penalty - duty and penalty paid before adjudication - Held that: - the appellant has paid the entire amount of duty and penalty as demanded in the impugned Show Cause Notice. Further, the appellant has paid 25% of the penalty impose under Section 11AC of Central Excise Act, 1944 before adjudication - as provided under Section 11AC of Central Excise Act, 1944, during the material period that if penalty imposed is paid within thirty days of such imposition then penalty stands reduced to 25% the entire payable penalty the appellant - Since, the duty, interest already paid, the proceedings of said SCN dated 09/07/2008 are concluded
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