Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1500 - AT - Central ExciseImposition of penalty - benefit of doubt - suppression of facts - eligibility of capital goods credit on MS Angles/ MS Steels/ MS Plates used in captive power plant - Held that: - There appears no material on record to show that the appellant deliberately caused prejudice to Revenue. It appears that it was only the confusion that persisted for long time which prevented the appellant to settle the dispute - penalty waived - appeal allowed - decided in favor of appellant.
|