Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 932 - AT - Central ExciseSSI exemption - N/N. 8/2003-CE dated 01/03/2003 - duty short paid on the export to Nepal under Section 11AC of the Act - contravention of the provisions of Rule 19 - Held that: - there is no suppression of facts and/or any contumacious conduct on the part of the appellant - At the very first instance they have stated that duty had not been paid to the factum of export to Nepal and other countries which have not been found to be untrue. The duty was payable for the export of ₹ 30,000/- in Nepal in view of Explanation (G) to Clause 5 of the N/N. 8/2003-CE. In this view of the matter, the penalty of ₹ 10,000/- dropped. Appeal allowed - decided partly in favor of appellant.
|