Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1481 - CESTAT MUMBAIImposition of penalty - invocation of provisions of Rule 15(2) of the Rules read with Section 11AC of the Act - Held that:- It is an admitted fact on record that based on the Books of Accounts maintained by the appellant, the Central Excise Officers observed that the discrepancies regarding availment of irregular credit. It is not the case of Revenue that the appellant had suppressed such facts regarding availment of CENVAT Credit, which were made known to the department through external sources or otherwise - Admittedly, there is no element of suppression, mis-statement, fraud etc, on the part of the appellant in defrauding the Government revenue. Therefore, the department has wrongly invoked the provisions of Section 11A(4) of the Act, for issuance of show-cause notice and confirmation of the adjudged demand - penalty set aside - appeal allowed - decided in favor of appellant.
|