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2018 (7) TMI 412 - AT - Central ExciseWaiver of Penalties - the Commissioner (Appeals) set aside the penalties on the Respondents as there is no material available of the act of abetting on the part of the Respondents - Held that:- In the present appeals, it has already been observed that there are materials against the Respondents for involvement in the fake transactions - After considering the facts and circumstances of the case in totality, the quantum of penalties imposed on the Respondents are excessive. The orders of the Adjudicating Authority are restored subject to that the penalties imposed on the Respondents are reduced to ₹ 2,50,000/- each - appeal allowed - decided in favor of Revenue.
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