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2017 (1) TMI 1126 - AT - Central ExciseClandestine removal - goods not accounted for in daily stock register - confiscation - penalty u/r 15 - SCN issued without any demand of duty - Held that: - reliance placed in the case of Commissioner of C.Ex., Delhi-II vs Ganpati Rollings Pvt. Ltd. [2016 (6) TMI 157 - DELHI HIGH COURT], where there was proposal for imposition of penalty under Rule 25 of Central Excise Rules, 2002 and there was no proposal for demand of duty and there was no invocation of said Section 11AC. This Tribunal had found that if Section 11AC was not invoked then Rule 25 of Central Excise Rules, 2002 was not invokable. I find that the said ruling is squarely applicable in the present case. The impugned show cause notice is not sustainable - appeal allowed - decided in favor of appellant.
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