BESQUARE PACKAGING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) BY this appeal the appellant is challenging imposition of penalty under Section 11AC of the Central Excise Act, 1944.

(2.) THE relevant portion of the show cause notice which is reproduced are as under:

(3.) ON the other hand, the learned DR submitted that there is a contravention of the provisions of law and in today s scenario the assessee is best judge of his activity and the intention is to be drawn from the act of the assessee. In self removal procedure, the assessee has to follow the provisions of law and Act. Accordingly and in this case the appellant has admitted his mistake by not following the provisions of law. Hence, the penalty has rightly been levied on the appellant.