Purti Power & Sugar Ltd Versus Commissioner of GST & Central Excise Nagpur
Central Excise
2018 (6) TMI 979 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 23-4-2018
E/87772/2017 – A/86613 / 2018
Central Excise
Shri Ramesh Nair, Member (Judicial)
None for the appellant
Shri S J Sahu, Assistant Commissioner (AR) for respondent
ORDER
This appeal was filed by M/s Purti Power & Sugar Ltd only for waiver of penalty imposed under Section 11AC.
2. The fact of the case is that the appellant were manufacturing and clearing coal ash which was generated during the process of production of electricity which is classifiable under Chapter 26 of Central Excise Tariff Act, 1985 and attracts duty of 1/2%under Notification 1/2013-CE
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the order-in-original holding that as per judgment of Hon'ble Supreme Court in the case of Union of India v. Dharmendra Textile Processors [2008 (231) ELT 3 (SC) penalty imposed under Section 11AC cannot be reduced. Therefore, appellant is before us.
3. None appeared on behalf of appellant and Shri S J Sahu, Learned Authorised Representative appearing on behalf Revenue reiterates the findings of the impugned order.
4. I have carefully considered the submissions made by Learned Authorised Representative and perused the records. I find that this is not a case where the appellant has cleared the goods clandestinely. However, they were clearing the goods on payment of duty applying the wrong notification at the same time they were availing t
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