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2015 (10) TMI 1237 - CESTAT AHMEDABAD

2015 (10) TMI 1237 - CESTAT AHMEDABAD - TMI - Penalty under Rule 25 read with Section 11AC - Bonafide belief - Held that:- Appellant in this proceeding is not contesting the chargeability of duty on Spent Earth. It is observed from the Honble Apex Court judgement in the case of CCE, Chandigarh I vs Markfed Vanaspati and Allied Industries Ltd (2003 (4) TMI 98 - SUPREME COURT OF INDIA) that the issue of chargeability of duty on spent earth was settled by the Apex Court. In view of this judgement .....

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pex Court in the case of CCE Chandigarh I vs Markfed Vanaspati and Allied Industries Ltd (supra) it was held that spent earth is not by an act of manufacturer - penalty imposed by the lower authorities under Rule 25 of the Central Excise Act of 2002 read with Section 11AC of the Central excise Act 1944, is not sustainable and is required to set aside - While confirming the demand of duty, penalty sete aside - Decided partly in favour of assessee. - Appeal No. : E/901/2012 - ORDER No. A/10957 / 2 .....

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y contesting penalty of ₹ 4275/- upon the appellants under Rule 25 of the Central Excise Rules 2002 read with Section 11AC of the Central Excise Act 1944. It was his case that duty liability on Spent Earth was not attracted as per the judgement of Honble Apex Court in the case of CCE, Chandigarh I vs Markfesd Vanaspati and Allied Industries Ltd in Appeal No 77-80/2000, 765,768/2001 and 1074/2001. That in this judgement Honble Apex Court has held that before duty liability the act of manu .....

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