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2017 (12) TMI 1022 - AT - Central ExciseQuantification of duty - Department is aggrieved that Commissioner should have quantified net duty liability without delegating that to the Range Officer - Held that: - the adjudicating authority may very well call for verification report in case it is necessary from a Range Officer etc. However, arriving at the net duty liability or net differential duty liability is not only the prerogative of such adjudicating authority but it is also his responsibility - we remand the matter back to the adjudicating authority for the limited purpose of quantifying the demand in respect of the three assessees on the basis of the conclusions arrived at in the impugned order. Penalty u/s 11AC on Sai Poly - Held that: - the adjudicating authority, in de novo adjudication in respect of M/s.Sai Poly, while indicating the quantum of penalty under Section 11AC, however at the same time shall give the option of reduced penalty of 25% of the duty so determined of course, subject to the conditions for availing such reduced penalty - appeal allowed in part. Penalty u/r 26 of CER 2002 on M/s.J.K. Fishnets and on Shri P.R. Sampath Kumar - Held that: - these penalties are very much on the lower side and are not incommensurate with the acts and omissions of person concerned - penalties upheld. Appeal allowed in part.
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