Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 63 - HC - Central ExciseLevy of penalty under Section 11AC of the Central Excise Act, 1944 - demand was made on the basis of the return submitted by the assessee and within normal period of time - HELD THAT:- The contention of the appellant before the Tribunal was that the delay in payment on account of financial difficulties and prayed for waiver of the penalty altogether. The learned Tribunal rightly noted that the decision of the Hon’ble Supreme Court in UNION OF INDIA AND OTHERS VERSUS DHARMENDRA TEXTILE PROCESSORS AND OTHERS [2008 (9) TMI 52 - SUPREME COURT] and dismissed the appeal. Appeal dismissed.
|