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2015 (10) TMI 870 - AT - Central ExcisePenalty under Rule 13 of the Cenvat Credit Rules, 2002 readwith Rule 25 of the Central Excise Rules, 2002 - whether penalty under Rule 13 of the Cenvat Credit Rules, 2002 can be imposed less than ₹ 10,000/-, as imposed by the Adjudicating Authority and upheld by Commissioner (Appeals) - held that:- From the above provisions of Rule 13 and Rule 25 of CCR and CER respectively it transpires that while imposing penalty the same should not exceed the duty on the excisable goods in respect of which any contravention has been committed or ten thousand rupees, whichever is greater. Accordingly, minimum penalty prescribed under the above provisions is ₹ 10,000/-. Accordingly, it is held that the penalty of ₹ 1,000/-; imposed by the Adjudicating Authority under Rule 13 of the Cenvat Credit Rules, 2002, readwith Rule 25 of the Central Excise Rules, 2002, and upheld by Commissioner (Appeals); was not correct. In view of the above, we set aside the orders passed by the lower authorities and allow the appeal filed by the Revenue by enhancing the penalty to ₹ 10,000/-. - Decided in favour of Revenue.
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