2016 (4) TMI 1076 - SCH - Central Excise

Mandatory penalty contained in Section 11AC of the Central Excise Act - No mention of penalty under Section 11AC of the Central Excise Act in the show cause notice and also in the Order-in-Original dated 30.04.2004. Because of these reasons, as far as this appeal and the special leave petitions are concerned are dismissed by the Apex Court

Summary

The Supreme Court dismissed the appeal and special leave petitions as the penalty under Section 11AC of the Central Excise Act was not mentioned in the show cause notice and Order-in-Original. The Court referred to a Circular by the Central Board of Excise & Customs mandating such mention in all cases. The Court noted the precedent that the mandatory penalty cannot be reduced by the courts.