Nagpur Alloy Castings Limited v. Collector Of Central Excise

Nagpur Alloy Castings Limited v. Collector Of Central Excise

(Supreme Court Of India)

Civil Appeal No. 11943 Of 1995 | 16-04-2002

(1) The Tribunal has, by the impugned order, upheld the imposition of penalty, though it has reduced it, after holding that the extended period of limitation was not available to the Revenue, quashing the demand for duty and holding that the appellant had nothing to gain by evading the payment of duty. The imposition of penalty, under these circumstances, is illogical.

(2) The civil appeal is allowed and the order under appeal is set aside.

(3) No order as to costs.

Advocate List
Bench
  • HON'BLE MR. JUSTICE S.P. BHARUCHA
  • HON'BLE MR. JUSTICE N.S. HEGDE
  • HON'BLE MR. JUSTICE SHIVARAJ V. PATIL
Eq Citations
  • 2002 (142) ELT 515 (SC)
  • (2002) 10 SCC 556
  • 2002 (103) ECR 277 (SC)
  • LQ/SC/2002/501
Head Note

Excise — Penalty — Penalty for non-payment of duty — Imposition of penalty when there was nothing to gain by evading payment of duty, held, illogical — Penalty set aside