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2018 (3) TMI 327 - AT - Central ExciseDefault in monthly payment of duty - whether the appellant company is liable for penalty under Rule 25 and Director of the company liable for penalty under Rule 26 of Central Excise Rules, for default in monthly payment of duty under Rule 8 of Central Excise Rules, 2002 when the appellant company have paid the duty though belatedly but along with interest? - Held that: - The liability of the non-payment of duty was declared in the ER1 return for the month of November, 2010 therefore this is not a case of suppression of facts or malafide intentions on the part of the appellant with intention to evade duty - the appellant have paid entire duty though belatedly along with interest - there is no reason to impose penalty on the appellant company or penalty under Rule 26 on the director of the company. However, by making delayed payment appellant have contravened provisions - appellant liable for penalty u/r 27. Appeal allowed in part.
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