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2011 (5) TMI 715 - AT - Central ExcisePenalty - extended period of limitation - cenvat credit on inputs and capital goods - sales of waste and scrap arising from inputs and capital goods - Once it is found that the appellants had suppressed the relevant fact from Department, consequently department was justified in insisting for imposition of the penalty - decision of the Commissioner in confirming demand in respect of clearance made on waste and scrap of inputs and capital goods and also on waste and scrap arising during the course of mechanical working in connection with repair and maintenance invoking extended period of limitation and imposition of penalty is justified - Appeal is rejected
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