Case Law Details
Penalty can be imposed within the framework of Section 11AC of the Act. Rule 25 of the Central Excise Rules which deals with penalty also can be applied subject to provisions of Section 11AC. As indicated above, penalty can be imposed when non payment or short payment of duty etc. was actuated by fraud, collusion, wilful mis-statement or suppression of facts or contravention of any of the provisions of the Act or rules made thereunder “with intent to evade payment of duty”. Even if a case of suppression of facts or contravention of any provision were made out, it is clear that suppression or contravention per se would not justify imposition of penalty unless it was made intentionally in order to evade payment of duty.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,NEW DELHI
Excise Appeal No. 73 of 2007-SM
[Arising out of Order-in-Appeal No. 514-CE/APPL/KNP/2006 dated 19.10.2006 passed by the Commissioner (Appeals-I) Customs & Central Excise, Kanpur]
Date of Hearing/ decision: 18.08.2008
Please become a Premium member. If you are already a Premium member, login here to access the full content.
