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2019 (2) TMI 74 - AT - Central ExciseRectification of Mistake - case of assessee is that there is no finding on the penalty and Interest - Held that:- It is the settled position of law that an issue involving interpretation, being mired in litigation, etc., cannot lead to suppression or intention to evade payment of duty and cannot also therefore attract penalty. For the above reasons, penalty is deleted - ROM Application allowed. Interest - Held that:- The appellant had utilized a portion of the CENVAT Credit availed for which portion there has to be a liability of interest - it is appropriate to direct the adjudicating authority to compute the interest on that portion of CENVAT Credit utilized by the appellant for the years under dispute - this ground of the ROM applications is treated as allowed in part. ROM Application is disposed off.
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