Remanded
the commissioner of central excise -pune v. m/s shri vyankatesh shetkari vinkari ssg Ltd.
Bombay HCCEXA/59/2007
Case brief
AI extract
What is this about?
The High Court relied on a Supreme Court judgment holding penalty under Section 11AC of the Central Excise Act as mandatory. The Court quashed the impugned non-speaking order of the CESTAT setting aside mandatory penalty and interest without finding. The matter was restored to the CESTAT for de novo consideration.
What did the court decide?
Impugned decision dated 17.1.2006 is quashed and set aside; matter restored to the file of the CESTAT for de novo consideration.