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2017 (6) TMI 199 - AT - Central ExcisePenalty u/r 25 of the CER, 2002 read with Section 11AC of the Act - appellant have defaulted payment of monthly duty - they have paid the duty belatedly alongwith interest during the period October, 2007 to January, 2008 - Held that: - there is absolutely no suppression of facts, fraud, collusion etc on the part of the appellant. Accordingly, there is no mens rea - Rule 8(3) is self contained Rule wherein provision is made regarding the delayed payment of duty, according to which the assessee at most required to pay interest for the delayed period. Therefore in absence of any ingredient of Section 11AC exist in the fact of the present case, penalty u/s 11AC cannot be imposed - appeal allowed - decided in favor of appellant.
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