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2015 (5) TMI 408 - CESTAT MUMBAI

2015 (5) TMI 408 - CESTAT MUMBAI - 2016 (343) E.L.T. 694 (Tri. - Mumbai) - Interest u/s 11AB - Penalty u/s 11AC - Held that:- There is no dispute about the leviability of the duty. Respondent had already paid duty at the time of investigation itself. Penalty under Section 11AC is leviable where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contrav .....

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demand is for the period 1998 onwards and at the relevant time provision under Section 11AB were similar to that 11AC. Accordingly, in our view for the same reasons, interest is also not chargeable - Decided against Revenue. - Appeal No. E/553/05-MUM, E/CO/186/05-MUM - Dated:- 23-4-2015 - P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Shri N N Prabhudesai, Superintendent (AR) For the Respondent : None ORDER Per: P K Jain: Brief facts of the case are that the appellants .....

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and sell them to their schools and colleges. 2. The case was made against the appellants that the said goods are excisable and appellants are manufacturing and clearing the goods without payment of duty. Appellants took a stand that they are not manufacturers; goods are manufactured by the independent contractor. The said contention of the appellant was rejected by original authority and also by the first appellate authority on the ground that the workshops belong to the appellants, electricity .....

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