Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 644 - AT - Central ExciseDoctrine of merger - Whether penalty is to be imposed in terms of Rule 15 of CCR, 2004 read with Section 11AC of Central Excise Act, 1944 where the CENVAT denial has been confirmed? - Held that: - In the facts of the present case, since the penalty has been set aside by the Division Bench of this Tribunal in the appellant's own case [2016 (12) TMI 218 - CESTAT, CHENNAI], the present appeal filed by the department is unsustainable as the doctrine of merger applies. Hence, the appeal filed by the Revenue is accordingly dismissed.
|