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M/s. Padmashri V.V. Patil S.S.K. Ltd Versus Commissioner Of Cent. Excise & Customs

2016 (5) TMI 447 - SUPREME COURT

Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - CESTAT held that there was a deliberate under-valuation which is discerned from the Res .....

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MAN, JJ For the Appellant : Ms. Madhavi Divan, Adv., Mr. Sanjay Kharde, Adv., Mr. Preshit Surshe, Adv. And Ms. Chandan Ramamurthi,Adv. For the Respondent : Mr. A.K. Panda, Sr. Adv., Mr. Arijit Prasad, Adv., Mr. Vikas Singh Jangra, Adv. And Mr. B. Kri .....

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price for the goods which were cleared for home consumption. When it was detected and pointed out, differential amount was claimed which was paid by the appellant. On that basis penalty proceedings were also initiated against the appellant and the pe .....

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