2018 (8) TMI 397

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....oyal, C.A. for the Respondent (s) ORDER Per Shri P. K. Choudhary: Briefly stated the facts of the case are that the assessee is a manufacturer of excisable goods such as corrugated asbestos and asbestos sheets classifiable under chapter 68 of the First Schedule to Central Excise Tariff Act, 1985. The assessee had availed VAT remission granted by the Government of Assam under the Assam Val....

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....rest but set aside the penalty imposed on the assessee. Therefore, the Revenue is in appeal before the Tribunal. 2. The ld. AR for the Revenue submitted that the assessee had intentionally excluded the disputed VAT amount in order to evade payment of duty and therefore, the Commissioner (Appeals) had erred in setting aside the penalty imposed under section 11AC of the Central Excise Act, 1944. ....