Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 139 - AT - Central ExcisePenalty u/r 15(2) of CCR, 2004 - confiscation of excess stock - mens rea - Held that: - there had been negligence on the part of the appellant in maintaining the records - appellant submits that the shortage could be due to mere processing loss during the course of manufacture. I find that this is an inescapable consequence of the process of manufacture and needs to be pre-determined - matter on remand. Penalty u/s 11AC of CEA - Held that: - there is no material on record available of fraud, suppression, collusion, willful mis-statement or contravention of any provision with an intent to evade payment of duty. In the present case, the appellant had reversed the amount demanded on the quantity found short and therefore, penalty under Section 11AC is not justified - duty demand with penalty set aside. Appeal allowed in part and part matter on remand.
|