Home Case Index All Cases Central Excise Central Excise + SCH Central Excise - 2017 (7) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 465 - SCH - Central ExciseWaiver of penalty u/s 11AC of the Central Excise Act - no deliberate intention - failure to discharge duty, on account of confusion - the decision in the case of The Commissioner of Central Excise Versus M/s. Madras Aluminium Company Limited [2016 (12) TMI 1374 - MADRAS HIGH COURT] contested, where it was held that there is no willful intent to evade duty and hence the question of invoking the penalty under section 11AC would not arise - Held that: - the decision in the above case upheld - SLP dismissed.
|