Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 274 - AT - Central ExciseDeletion of penalty under Rule 13 - contravention of provisions of Rule 6(3) of the Cenvat Credit Rules, 2002 - Held that:- On perusal of the record, there is no specific clause of Rule 13 of the Cenvat Credit Rules, 2002 has been mentioned in the show cause notice. In the absence of allegation against the appellant for contravention of specific clause, no penalty is warranted relying on the decision in Raymond Apparel. Therefore, I confirm the impugned order - Decided against Revenue.
|