Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 471 - AT - Central ExcisePenalties - CENVAT credit - LRs used for transportation which were found fake and bogus and transportation was not done - Held that: - for the purpose of penalizing the appellant, no investigation was carried out against the appellant such as, neither any statement was recorded nor any document was recovered from the appellant’s premises. In such case, without carrying out any investigation, the person cannot be implicated for making any charge against the person. Only on the basis that the appellants were not interrogated without any investigation against them, they are not liable for penalty either under Rule 25(1)(d) or Rule 26(2) of the CER, 2002 - Appeal allowed.
|