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2017 (3) TMI 717 - AT - Central ExciseWaiver of penalty imposed u/s 11AC - immediately after pointing out by the department the appellant have admittedly paid the excise duty along with interest and informed to the department before issuance of the SCN - Held that: - in terms of section 11A(2B) the SCN should not be issued if the assessee deposited the duty along with interest without contesting the same and informed to the department - In the present case, the appellant has followed the requirement of such section. Accordingly, no SCN should have been issued; consequently no further penalty could have been imposed - penalty set aside - appeal allowed - decided in favor of appellant.
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