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2012 (5) TMI 298 - AT - Central ExciseWaiver of pre-deposit of penalty - appellant has availed inadmissible credit of the basic custom duty and special additional customs duty which they were not entitled to take - appellant submits that the appellant are public sector undertaking and there is no intention of the appellant to evade payment of duty or to take inadmissible CENVAT credit – Held that:- appellant is not entitled to take CENVAT credit on basic excise duty and special additional customs duty which they have availed without any authority of law, option given to the appellant to pay 25% of duty as penalty within 30 days of the communication of this order, appeal as well as stay application are disposed of
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