Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 672 - HC - Central ExciseLevy of penalty - Whether learned Commissioner, in the facts and circumstances of the case, was right in exercising his discretion, which otherwise is not contemplated, for not imposing penalty as stipulated under section 11AC of the Central Excise Act despite he has held liability under section 11A of the Act? - reasons for upholding the order of the learned Commissioner not assigned - Principles of natural justice. HELD THAT:- On a plain reading of the provisions of section 11AC of the Act, it is evident that the condition precedent for invoking the said provision is that there should be fraud, collusion or any mis-statement or suppression of facts or contravention of any of the provisions of the Act or the rules made thereunder with intent to evade payment of duty - In the facts of the present case, in the light of the concurrent findings of fact recorded by the adjudicating authority the condition precedent for invoking the provisions of section 11AC of the Act is not satisfied. Appeal dismissed.
|