Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1218 - AT - Central ExciseSuo motu re-credit availed – Non-compliance of the Procedures of Central Excise Act, 1944 – Penalty under Rule 15(1) imposed – Held that:- Following BDH Industries Ltd. vs. CCE(Appeals), Mumbai-I [2008 (7) TMI 78 - CESTAT MUMBAI] – Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of not passing on the incidence of duty to others - There is no evidence/material brought on record by the Revenue that suo motu recredit had been availed by the Appellant with a mala fide intention - Penalty under Rule 15(1) of the CENVAT Credit Rules, 2004 on the Appellant is unwarranted and unjustified - Thus, the imposition of penalty under Rule 15(1) of the Rules set aside - Decided partly in favour of Assessee.
|