Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 286 - CESTAT BANGALOREPenalty under Rule 15(2) of CENVAT Credit Rules - Tempered documents – Mis-declaration with intent to evade duty – Held that:- The allegation of tampering of delivery challans and showing the wrong date in the delivery challan has not at all been established - There is no clear finding that in the verification report the AC has mentioned that there was tampering - when the table itself is compared with the documents and in the absence of an extra column to show the actual date of dispatch and actual date of delivery challan in the table, it cannot be said that the Revenue has made out a case of tampering against the appellant - the credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or misdeclaration with intent to evade duty unless it is shown by way of statements of the concerned officers of the company or any other evidence to show that there was an intention on the part of the appellant to evade duty or to suppress facts - no investigation has been conducted as regards the manipulation of any records. There was considerable force in the argument that no penalty could have imposed under Section 11AC in the absence of determination of CENVAT credit to be reversed as per the provisions of Section 11A (2) of Central Excise Act 1944 - penalty under Rule 15(1) as well as penalty under Rule 15(2) cannot be sustained – Decided in favour of assessee.
|