Case Law Details
CA Urvashi Porwal
Brief of the case- In the case of Commissioner of Central Excise V/s M/s. Sunrise Zinc Ltd. it has been held by Goa High Court held that where non-payment of duty is not with an intent to evade of payment then there can be no occasion to impose penalty under Section 11AC of the Central Excise Act.
Brief Facts
On 18/02/1999 the Officers of Central Excise Department intercepted a tempo van. On examination, it was found that the said van was loaded with 20 drums of chemicals under the brand name of DEHPA (spent) (hereinafter referred to as ‘goods’) which had been loaded from the factory of the respondent. However, the goods were not accompanied with any document evidencing the payment of central excise duty. On inquiry with M/s. Sunrise Zinc Ltd. it was confirmed that the goods were removed without payment of central excise duty and only on a commercial invoice. The goods were seized by the Officers of Central Excise Department under the belief that they are liable for confiscation.
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