Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1087 - AT - Central ExcisePenalty u/r 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - irregular availment of credit on 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - Scope of appeal - Held that:- Once the appeal is filed against the order, the appeal cannot limited to any scope of which it is proposed to review by the Department, but the entire issue gets opened and the appellant is free to take any issue on the matter of the law and fact also before the Appellate Authority. The appellant had already taken a point of law before the learned Commissioner (Appeal) citing the decision of Aditya Cement [2016 (9) TMI 1127 - CESTAT NEW DELHI]. But the learned Commissioner (Appeal) has ignored this fact and confined his decision only on point of penalty, which is not legal and correct. Extended period of limitation - Held that:- Extended period of the limitation will not be available in this case as it is undisputed and agreed fact that the Department was aware of the issue at the time of audit objection itself and the appellant has also paid the Cenvat Credit along with interest on 17.11.2012 by reversing the Cenvat Credit, Cess and interest on 29.11.2012 in compliance with letter from the Superintendent dated 07.02.2012. Appeal allowed - decided in favor of appellant.
|