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ACE Polybond Pvt. Ltd. Versus Commissioner of Central Excise, Nashik

2015 (11) TMI 250 - CESTAT MUMBAI

Imposition of penalty u/s 11AC - Malafide intention - Evasion of duty - Held that:- The duty involved in the present case is ₹ 24,376/-. We note that the appellant is not disputing the duty amount as also the interest leviable thereon. Their on .....

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as also the amount of duty involved in the case, we do not consider the present case to be a fit case for imposition of penalty under Section 11AC. We, therefore, set aside the penalty under Section 11AC. Barring the above modification, the impugned .....

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: For the Respondent ORDER Per: P.K. Jain Brief facts of the case are that the appellant got manufactured the printing cylinders for their customers, which where required for printing their specific designed BOPP tapes. The appellant recovered the mo .....

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y paid the duty involved. Further, at the stay stage, the appellant had paid the interest on the delayed payment of duty. 2. Learned counsel for the appellant submitted that they are not disputing the duty or interest but are requesting for waiver of .....

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f one year. He submitted that the ingredients of Section 11AC are not present in the present case and, therefore, no penalty under Section 11AC need be imposed. 3. Learned AR reiterated the findings in the impugned order. 4. We have considered the su .....

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