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2017 (5) TMI 946 - CESTAT MUMBAIPenalty u/s 11AC - storage of goods outside the factory u/r 4(4) of CER, 2002 - penalty imposed on the ground that appellant have admittedly cleared the accessories alongwith compressor without payment of duty for storage outside the factory therefore they have contravened the provisions - Held that: - it is only due to inadvertence that the appellant could not mention storage of accessories alongwith compressor in their first application. However after filing letter dated 4-5-2007 the fact regarding the removal of accessories has been disclosed to the department. The demand is also within normal period of one year and therefore same is not covered under proviso to Section 11A(1) - penalty not imposable u/s 11AC and is set aside - appeal allowed - decided in favor of appellant.
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