Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 81 - CESTAT MUMBAIWaiver of penalty - Non-payment of duty - manufacture of excisable goods for continuous period of three years but no duty paid - appellant were farmers and claimed ignorance of law - Held that:- Non-payment of excise duty on the manufacture of excisable goods came to the knowledge of the Department on the basis of intelligence and visit by the officer to the factory premises of the appellant. There is no dispute of the fact that duty has not been paid continuously for three years. It is difficult to appreciate that the appellant has not paid the excise duty due to ignorance of law, which cannot be a defense for non-compliance with the provisions of Central Excise law - penalty upheld - appeal dismissed - decided against appellant.
|