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2016 (5) TMI 838 - AT - Central ExciseDemand of duty and interest thereon - Contravention of provisions of Rule 8(3A) - Duty paid through Cenvat credit - Held that:- by following the judgment of Hon'ble High Court of Gujarat in the case of Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] where it was held that the Rule 8(3A) is unconstitutional and shall be rendered invalid. Therefore, the impugned order is not sustainable and set aside. Imposition of penalty - Rule 25 of the Central Excise Rules - Held that:- the penalty can only be imposed on the appellant under Rule 27 of the Central Excise Rules and accordingly I impose a penalty of ₹ 5,000/- (Rupees Five Thousand only) on the appellant for violation of the procedures contained in the Rules. - Decided partly in favour of appellant
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