This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Personal Penalty on director for clearance of taxable goods as exempt is unwarranted in absence of their role in the same
Case Law Details
- Case Name
- C.C.E. Vs M/s Avi Sales Pvt Ltd. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ld. Advocate Shri S. J. Vyas for the appellant submitted that in the present appeals the appellants are challenging the order on the ground that imposition of penalty under Section 11AC of CEA,1944 against the appellant company and personal penalty under Rule 26 of Central Excise Rules,2002 on the Director is unjustified. The Ld. Advocate for the Appellants submits that the appellant under a bonafide belief, cleared the goods at NIL rate of duty and major portion of the demand relates to their trading sales. It is his contention that the demand confirmed initially was reduced to Rs. 3,92,051/-...
