CESTAT affirms decision on excise goods removal case; penalties upheld, waiver only under Section 11AC
COMMISSIONER OF CENTRAL EXCISE, RAIPUR Versus BAJRANG METALLIC & POWER PVT. LTD.
COMMISSIONER OF CENTRAL EXCISE, RAIPUR Versus BAJRANG METALLIC & POWER PVT. LTD. - 2013 (295) E.L.T. 232 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the adjudicating authority and Commissioner (Appeals) in a case of clandestine removal of excisable goods. The Tribunal dismissed the appeal filed by the Revenue, stating that penalty under Section 11AC could be waived, but not penalties under Rule 25 and Rule 26 of the Central Excise Rules, 2002. The Tribunal found no merit in the Revenue's appeal.