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2017 (2) TMI 1146 - CESTAT CHANDIGARHImposition of penalty u/r 25 - the appellant has defaulted in payment of duty liability - Held that: - the appellant is defaulted in the making the payment of duty in time two times i.e. June 2003 and October, 2003. For the default of June 2003, the appellant paid duty along with interest but for October, 2003, the appellant paid the duty on pointing out by the Department. But no penalty has been imposed on the appellant for the default for the period October, 2003. In this circumstances, the appellant is on better footing for the default of June, 2003 by passing duty along with interest. Further in the show cause notice, there is no allegation against the appellant that they have not paid the duty for the month of June, 2003 by way of fraud, collusion, wilful misstatement, suppression of facts or within an intent to evade payment of duty - penalty set aside - appeal allowed - decided in favor of assessee.
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