2015 (10) TMI 553 - SCH - Central Excise

Clandestine removal of goods - Penalty u/s 11AC - Supreme Court after hearing the parties dismissed the appeal filed by the assessee but by extending the time period to make the pre deposit. The appeal was filed against the decision of High Court 2015 (1) TMI 714 - CHHATTISGARH HIGH COURT ; wherein High Court held that Tribunal has allowed the application of Shri Goyal on the basis that nothing brought to its notice about the active involvement of Shri Goyal, which is not the case so far as Shri Dave was concerned. There is justification for passing different orders.

Summary

Title: Supreme Court Judgment 2015 (10) TMI 553 - SC Order

Judges: R.M. Lodha, Kurian Joseph, Rohinton Fali Nariman

Summary: Civil Appeals dismissed with no costs. Time for compliance extended by two weeks.