Since Appellant were paying the duty utilizing the CENVAT Credit ...

Central Excise

August 20, 2021

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central Excise Rules, 2002 for which the penalty has been imposed under Rule 25 of Central Excise Rules, 2002, equivalent to the demand of duty. In view of Hon’ble High Court order since we conclude that payment of duty by utilizing the CENVAT Credit was proper mode of payment of duty during the period of default, the penalty imposed on the Appellant needs to be set aside. - AT

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Since Appellant were paying the duty utilizing the CENVAT Credit ...

Central Excise

August 20, 2021

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