Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 861 - CESTAT CHANDIGARHWaiver of penalties u/r 15(2) of CCR, 2004 - N/N. 6/2006-CE dated 1.3.2006 - as the appellant has availed the cenvat credit on inputs used in the manufacture of electrical goods supplied to M/s. Suzlon Energy Ltd., the appellant is not entitled to avail the credit on the inputs used so - whether imposition of penalties justified in view of the fact that on pointing out by the department, the appellant reversed the cenvat credit alongwith interest? - Held that: - The appellant did not verify whether the said project is obtained by M/s. Suzlon Energy Ltd., against international competitive bidding or not. Such mistake of the appellant was bonafide and on pointing out by the department, the appellant has reversed the credit alongwith interest - there is no specific allegation against the appellant that they have availed cenvat credit with malafide intention - the penalty is not imposable - appeal allowed - decided in favor of appellant.
|