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2015 (12) TMI 1597 - CESTAT NEW DELHIDisallowance of CENVAT credit - penalty imposed - Held that:- Proceedings against the appellant were initiated much after the disputed amount was fully paid. It would appear the payment under protest has prompted such proceedings. In any case, the appellant never disputed the issue on merits from the beginning except to the fact that the reversal was made under protest. This is also a fact that the credit availed was reflected in the statutory records and the eligibility was examined by the audit from such records only. The Original Authority considered the facts of the case and did not impose penalty. The Appellate Authority imposed equal penalty on the ground that the demand covered extended period. As already noted when the need for issue of demand itself is not properly justified, there is no ground to impose equal penalty in the present case.
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