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2010 (10) TMI 884 - AT - Central ExcisePenalty u/s 11AC of the Central Excise Act, 1944 r.w.r. 13/15 of of CENVAT Credit Rules, 2002/2004 – Held that:- There is no specific provisions under which the Department wants to impose penalty under Rule 15. There is no proposal for separate penalties in the show cause notice, no specific allegation for specific penalty has been made. Hence the penalties under Rule 15 are not imposable on the assessee and there is proposal for imposing penalty under Section 11AC of the Central Excise Act read with Rule 15 of the Cenvat Credit Rules, 2002/2004 - no merit in the appeals filed by the Revenue. In favour of assessee.
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