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2017 (2) TMI 939 - CESTAT NEW DELHIImposition of penalty u/s 11AC of the Act - zinc alloy - job-work - Held that: - no positive evidence has been shown by the Revenue to establish that appellants were having malafide intentions not to pay duty or undervalue the job worked goods - when the appellant has paid duty along with interest on pointing out by the Audit, in that circumstances, if Revenue wants to issue the SCN, the same was required to be issued but within the prescribed time limit, but the same has not been done by the Revenue. Extended period of limitation - Held that: - relying on the decision of Orissa Bridge & Construction Corpn. Ltd. vs. CCE Bhubaneswar [2008 (8) TMI 585 - SUPREME COURT OF INDIA], it is held that extended period of limitation is not invokable for issuance of SCN. Penalty set aside - appeal allowed - decided in favor of appellant.
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