Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1480 - AT - Central ExciseEquivalent penalty u/s 11AC of the CEA and also u/r 13 of CCR 2004 - failure to pay an amount equal to 8% of the total value of exempted final goods having manufactured by availing CENVAT credit of service tax of duty / tax paid on ‘input services’ and ‘inputs’ and also an amount of Central Excise duty paid on the scrap generated at jobworkers premises - Held that:- The provision of Section 11AC of the Central Excise Act, 1944 and Rule 13 of Central Excise Rules, 2002 were not made applicable to the demands raised for reversal of an amount equivalent to 8% of the value of the exempted goods cleared when CENVAT Credit is availed on common inputs and input services - This position of law has not been appreciated by both the lower authorities. In absence of any provision in the statute, in my opinion, imposition of penalty equivalent to the amount cannot be upheld - appeal allowed - decided in favor of appellant.
|