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2017 (11) TMI 1458 - AT - Central ExcisePenalties - CENVAT credit - fake documents - Held that: - the penalty equal to the credit allegedly wrongly taken has been imposed under three different provisions of law for the same offence - for single offence, multiple penalties need not be imposed. Penalty under Rule 15(1) of the Cenvat Credit Rules and penalty imposed under Rule 25(1)(a) of Central Excise Rules 2002 read with 11AC are set aside. Penalty imposed under Section 15(2) read with 11AC of Central Excise Act 1944 is upheld. Redemption fine - Held that: - there is no merit in such imposition of Redemption Fine when no goods were seized and no goods are available for confiscation. Redemption Fine imposed is therefore set aside. Appeal allowed in part.
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