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2017 (12) TMI 11 - HC - Central ExciseMonetary limit involved in appeal - maintainability of appeal - Held that: - Material on record discloses that apart from duty and interest, a sum of ₹ 9 lakhs has been ordered to be paid towards redemption penalty. A sum of ₹ 2,23,605/- (including cess) has been ordered as penalty under Rule 25 of the Central Excise Rules and ₹ 5,000/- under Rule 27 of the Central Excise Rules, for the delayed payment of Central Excise duty - Penalty imposed in the case on hand, is within the monetary limit - In the light of the policy decision, there is no need for adjudication of the substantial question of law raised in the instant Civil Miscellaneous Appeal - appeal disposed off.
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