Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1808 - AT - Central ExciseRecovery of CENVAT Credit - Imposition of penalty - Held that:- Show Cause Notice dtd 3.7.2007 was issued proposing demand of Cenvat Credit for the period from October 2003 to May 2004 invoking proviso to Section 11A(1) of the Central Excise Act 1944. Commissioner (Appeals) upheld demand of duty for the extended period of limitation. Then the findings of the Commissioner (Appeals), that the respondent is not part of fraud is contrary and mis-conceived, in so far, as the demand of Cenvat Credit for the extended period would be invalid. But, the Commissioner (Appeals) upheld the demand for the extended period and set aside penalty under Section 11AC, as there was no fault on the part of the appellant, are contradictory and cannot be sustained. - Impugned order set aside - Matter remanded back - Decided in favour of Revenue.
|