enhancement of penalty equal to the amount of duty


Last updated: 11 March 2008

Court :
CESTAT-New Delhi

Brief :
For delayed payment, the appellants had also already paid the interest. Therefore, under these circumstances, the enhancement of penalty equal to the amount of duty by the Commissioner (Appeals) cannot be justified

Citation :
2005 (179) ELT 573 (Tri. - Del.) IN THE CESTAT, NORTHERN BENCH, NEW DELHI S/Shri V.K. Agrawal, Member (T) and P.S. Bajaj, Member (J) SHIVAGRICO IMPLEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR Final Order No. 758/2004-NB(C), dated 20-10-2004 in Appeal No. E/2863/2004-NB(C)

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 1999/-

Offer Price : INR 999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 
Join CCI Pro

Dayal
Published in Excise
Views : 34



Comments

CAclubindia's WhatsApp Groups Link