Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 438 - HC - Central ExcisePenalty For availment of excess credit - the dispute in the present case is whether Cenvat credit has been claimed over and above the limit prescribed? Held that - section 11AC of the Act would be applicable only if there is an attempt to evade duty. Case relates to reversal of amount under Rule 6(3)(b) of the cenvat Credit Rule 2004 thus section 11AC is not applicable.
|