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2017 (2) TMI 305 - AT - Central ExciseDenial of CENVAT credit - fake CENVAT invoices - Held that: - Rule 13 of CCR, 2002 deals with various situations and one of the situation covered by the said Rules is that, "If a person contravenes any of the provision of said CCR, 2002 in respect of any inputs, then such person shall be liable to penalty not exceeding the duty on the excisable goods in respect of which any contravention has been committed". The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules. The penalty u/r 13 of CCR is not dealt with in any of the case laws relied upon by the appellants - appellants were liable to be imposed with penalty. Appeal dismissed - decided against appellant.
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