2017 (3) TMI 717

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..... he case is that the appellants have been clearing their goods which were manufactured on job work basis on the value under cost construction method. However, there were certain elements which left to include in the value such as cost of processing logs, cost of transportation. Accordingly, department contended they were undervalued. On the basis of surprise check by the departmental officer of rec .....

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..... ted the findings of the impugned order. 3. We have carefully considered the submission made by both sides. We find that the present appeal is only seeking waiver of penalty imposed under Section 11AC on the ground that immediately after pointing out by the department the appellant have admittedly paid the excise duty along with interest and informed to the department before issuance of the show-c .....

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..... ause notice should have been issued; consequently no further penalty could have been imposed. 4. We are of the considered view that the appellant have made out a fit case for non-imposition of penalty under Section 11AC. Therefore, we set aside the penalty and modify the impugned order. The appeal is allowed in above terms. (Pronounced in Court on 06/02/17)
Case laws, Decisions, Judgements, .....

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