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2010 (5) TMI 447 - CESTAT, BANGALOREPenalty – cenvat credit wrongly availed - capital goods/inputs which were used in the Application Research Centre and Product Development Research Centre, was within the factory premises to the appellant – reversal of cenvat credit - appellant had not challenged the reversal - appellant had not challenged the confirmation of the demand of the duty - lower authorities' order so as to raise contention for non-imposition of penalty - penalty imposed by the ld. Commissioner (Appeals) under the Rule 13 of the Cenvat Credit Rules is not sustainable - penalty imposed by the ld. Commissioner (Appeals) under Rule 13 is set aside
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