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2017 (10) TMI 698 - AT - Central ExciseBenefit of reduced penalty - Clandestine Removal - availment of irregular credit -payment of duty demand with interest has been done - Held that: - The Hon’ble Supreme Court in the case of CCE Vs. R.A. Shaikh Paper Mills Pvt. Ltd. [2016 (4) TMI 1076 - SUPREME COURT] has observed that the adjudication order must mention about the availability of benefit of first and second proviso of reduced penalty. Admittedly, the appellant has not been given the benefit of reduced penalty - equal penalty imposed has to be reduced to 25% of the duty demand - appeal allowed. Personal penalty on Director, Manager etc - Held that: - no reasons to interfere with the nominal penalty imposed against such persons - penalty upheld - appeal dismissed. Appeal allowed in part.
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