The Commissioner of Central Excise v. Akash Industries
Case at a glance
Provisions considered
Key paragraphs
- Para 22. Whether mandatory penalty imposed under section 11C of the Central Excise Act, 1944 can be reduced or waived by the appellate authority? . Mr. Desai, learned Senior Counsel appearing Revenue fairly concedes aforesaid questions covered favour petitioner against revenue Commissioner Central Excise-I vs. Gaurav…
Judgment
Mr.R.V. Desai, Senior Counsel with Mrs.S.V. Bharucha for the petitioner. None for the respondents. : V.C.DAGA & J.P.DEVADHAR,JJ. CORAM : V.C.DAGA & J.P.DEVADHAR,JJ. CORAM : V.C.DAGA & J.P.DEVADHAR,JJ. CORAM : 19.6 .2006. DATED : 19.6 .2006. DATED : 19.6 .2006. DATED P.C.P.C.P.C. : : : ---- -------- . . application was admitted. Heard. On the following questions of law, this
Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that once the assessee accepts the duty liability and pays the duty during the investigation no penalty could be imposed later while ajudicating the show cause notice?
Whether mandatory penalty imposed under section 11C of the Central Excise Act, 1944 can be reduced or waived by the appellate authority? . Mr. Desai, learned Senior Counsel appearing Revenue fairly concedes aforesaid questions covered favour petitioner against revenue Commissioner Central Excise-I vs. Gaurav Mercantiles Ltd., (2005) (190) ELT 11 (2004) 163 ELT A52 In that view of the matter, application is rejected with no order as to costs. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)
(J.P.DEVADHAR,J.)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
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