Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1128 - AT - Central ExciseQuantum of penalty, imposed u/s 11AC of the act read with rule 25 of CER, 2002 enhanced - evasion of tax by way of mis-declaring the description of finished goods - on pointed out, differential tax paid - Commissioner (Appeals), was pleased to enhance the amount of penalty observing that the case is not fit for lenient imposition of penalty - Held that: - there is no confiscation of any goods in the facts of this case which is a condition precedent for imposition of penalty under Rule 25 read with Section 11 AC of the Act - penalty set aside - appeal allowed - decided in favor of appellant.
|