Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 368 - AT - Central ExcisePenalty - Rule 26(2) of CER, 2002 - Held that: - In Appeal No.E/55622/2013, the sole contention of the appellant in the matter is that when there was no provision in the statute in Rule 26 (2) to impose penalty on the appellant during the impugned period, therefore, no penalty is imposable on the appellant. Appeals Nos.E/54939-54945/2014 have been filed by the appellants against adjustment of rebate claim sanctioned to the appellant against the penalty imposed on the appellant in Appeal No.E/55622/2013. As the part penalty is not sustainable, therefore the amount of rebate claim is not be adjusted except ₹ 9,048 - Appeal allowed.
|