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2015 (10) TMI 2197 - AT - Central ExciseDenial of Cenvat Credit - Duty paid through PLA - Rule 8(3A) - Held that:- As Rule 8(3A) of Central Excise Rules, 2002 has been declared unconstitutional, consequently proceedings against the appellant are not sustainable. Further I find that appellant has contravened the provisions of Central Excise Rules, 2002, therefore, general penalty under Rule 27 of Central Excise Rules, 2002 is imposable. Therefore, I impose penalty under Rule 27 of Central Excise Rules, 2002 on the main appellant i.e. M/s. Space Telelink Ltd. of ₹ 5,000. Further, I hold that the Managing Director has not contravened, penalty on Managing Director are set aside. - Relying on Decision of Indsur Global Ltd. [2014 (12) TMI 585 - GUJARAT HIGH COURT] - Decided partly in favour of assessee.
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