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2022 (10) TMI 793 - AT - Central ExciseLevy of penalty u/s 11AC of Central Excise Act - entire duty and interest was paid before the issuance of the Show Cause Notice itself - HELD THAT:- Reliance placed in the case of KUNNATH TEXTILES VERSUS THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE COCHIN [2011 (11) TMI 154 - CESTAT, BANGALORE] wherein in a similar set of facts, the Tribunal held that an assessee shall not be penalized in a case where the demand on them depended on interpretation of the conditions of the exemption notification claimed by the assessee. The facts of the present case are squarely covered by the aforesaid decision of the Tribunal - the impugned orders are set aside to the extent of imposition of penalty and the appeal filed by the Appellant is allowed to the extent of setting aside of the penalty.
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