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G. S. KULKARNI, JITENDRA JAIN
Commissioner of CGST & Central Excise, Belapur Commissionerate – Appellant
Versus
Hindustan Petroleum Corporation Ltd. – Respondent
Headnote: Read headnote
JUDGMENT :
G.S. Kulkarni, J.
1. This Appeal under section 35G of Central Excise Act, 1944 (for short “C.E. Act”) challenges an order dated 31 August, 2020 passed by the Central Excise & Service Tax Appellate Tribunal, Mumbai (for short “CESTAT”) whereby the respondent’s appeal against the Order-in-Original dated 29 November, 2013 passed by the Commissioner of Central Excise, Belapur, Navi Mumbai has been allowed. The appellant-revenue has proposed following questions of law for determination of this Court :
(b) Whether the CESTAT has considered all the findings of the adjudicating authority, who has confirmed the demand of duty under Section 11 D of the Central Excise Act, 1944?”
2. B
Interest and penalty cannot be levied on late payment of duty that is exempted under the Central Excise Act, as no liability arises for such payments.
An assessee can be accused for suppressing only such facts which it was otherwise required to be disclosed under the law.
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