Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 59 - AT - Central ExciseDemand of duty – Cenvat credit - denial of CENVAT credit in respect of the inputs used in the manufacture of the goods subject to production of relevant invoices etc. to the satisfaction of the authorities - lower appellate authority s order is modified and the matter is remanded to the original authority to re-quantify the duty amount after considering the claim of CENVAT credit as allowed by the lower appellate authority, against which no appeal has been filed by the Department and thereafter to re-determine the penalty amount - it is open to the appellants to plead before the original authority that in respect of duty paid by them on their own calculation no penalty imposable in view of the provisions of Section 11A (2B) – Appeal allowed by way of remand
|