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2018 (3) TMI 255 - AT - Central ExciseApplicability of Section 11AC (1)(d) of CEA - case of appellant is that said provision nowhere further applies to adjudicate the matter relatable to confiscations etc - Held that: - the conclusion of proceedings in terms of sub section (d) is provided in respect of cases mentioned in sub-section (c). Sub-section (c) relates to the evasion of duty by reason of fraud or collusion. As such it has to be held that in cases of fraud conclusion etc., the entire proceedings would get finally concluded on an assessee depositing the dues as mentioned in sub-section (d), thus not permitted further adjudication relatable to the confiscation of the goods on the vehicle etc. Appeal allowed - decided in favor of appellant.
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