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CESTAT Ahmedabad Set Aside Penalty due to Lack of Malafide Intent
Case Law Details
- Case Name
- Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Introduction: In the case of Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad addressed a significant issue related to Central Excise Rule 26. The central question was whether a penalty should be imposed in the absence of malafide intention to evade duty.
1. Background and Issue: The core issue in this case revolves around the eligibility of Sonic Chain Pvt Ltd for Small Scale Industries (SSI) exemption under Notification No. 08/2003-CE, dated 01.03.2003. ...
