Quashed
commissioner of central excise and customs v. m/s vishesh dhatu industries
Bombay HCCEXA/76/2007
Case brief
AI extract
What is this about?
The High Court accepted the appellant's case based on a Supreme Court judgment establishing that penalty/interest under Section 11AC of the Central Excise Act cannot be imposed if duty was paid before the show-cause notice was issued.
What did the court decide?
The impugned order of the CESTAT dated 28th June, 2006 is quashed and set aside and the matter is restored to the file of the CESTAT for de novo consideration.