Case Law Details
Case Name : Commissioner of Central Excise And Custr, Surat- 1 Vs M/s. S G Mundra (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Provision under which the penalty was levied by the original adjudicating officer permits benefit of reduction in the penalty; subject to party paying the entire amount of tax determined interest and 25% of the penalty within 30 days of the communication of the order. As provision appears to be pari materia to Section 11AC and the order of Gujarat High Court in the case of Akash Fashion Prints (P) Ltd. followed by the Tribunal, in case of provision of Section 11AC of Central Excise Act, there is no infirmity in view adopted by the Tribunal. Revenue Appeal dismissed.
IN THE HIGH COURT OF GUJ...
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where only penalty is imposed u/s 77 and no tax is determined to be paid ,whether benefit of reduced penalty be aviailed ?