TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal Success: Penalty under Section 11AC overturned for Government undertaking</h1> <h3>UP. STATE SUGAR CORPN. LTD. Versus COMMISSIONER OF C. EX., MEERUT-II</h3> The challenge against the penalty imposed under section 11AC by the Commissioner (Appeals) was upheld in favor of the Appellant, a Government undertaking. ... Penalty - Intention to evade Issues involved: Challenge against penalty u/s 11AC upheld by Commissioner (Appeals).Summary:Issue 1: Challenge against penalty u/s 11ACThe Appellant, a Govt. undertaking, challenged penalty u/s 11AC imposed by the Commissioner (Appeals) for shortages of 1826 qtls. and 87 qtls. of sugar found during stock verification. The Appellant promptly reported the shortages and paid the Central Excise Duty on the quantities. The Appellant argued that there was no intention to evade duty, citing precedents where penalties were not imposed on Govt. undertakings in similar situations. The Department contended that the shortages were due to clandestine removal with officer connivance, justifying the penalty u/s 11AC.Judgment:After considering submissions and records, it was found that the Appellant detected the major shortage themselves and paid the duty immediately. Being a Govt. Undertaking, there was no evidence of wilful contravention to evade duty. Therefore, the penalty u/s 11AC was deemed unwarranted. The impugned order upholding the penalty was set aside, and the appeal was allowed.
TaxTMI 
TaxTMI 
