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Penalty under Section 11AC of excise Act cannot be imposed mechanically
Case Law Details
- Case Name
- Micky Metals Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Micky Metals Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)
In the show cause notice dated 10-06-2016, except for stating that the assessee has contravened the provisions of the Rules, there is no specific allegation so as to hold the assessee guilty of having committed fraud, collusion or suppression of facts or made any wilful misstatement with an intent to evade payment of duty. The authority is bound to record a prima facie finding that there was an intent to evade payment of duty by suppressing the material facts or by making wilful misstatement or by committing fraud or co...
