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If assessee not contested demand on ground of invocation of extended period of limitation, penalty is leviable
Case Law Details
- Case Name
- Alloytech Vs Commissioner of Central Excise, Bangalore (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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CESTAT, BANGALORE BENCH (SMB)
Alloytech
versus
Commissioner of Central Excise, Bangalore
FINAL ORDER NO. 701 OF 2012
APPEAL NO. E/58 OF 2011
Date of Pronouncement – 05.11.2012
ORDER
1. In this appeal filed by the assessee, the short question is whether under section 11AC of the Central Excise Act .they were liable to be penalized on the facts of this case. The facts are that the appellant had removed a Horizontal Cold Chamber Pressure Die Casting Machine (which had been purchased on 04/12/2006 and on which CENVAT credit had been taken) to another unit of theirs on 04/06/2008...
