Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 407 - AT - Central ExciseRectification of mistake - Rule 15 (1) of CCR, 2004 - Held that: - appeal was rejected observing that the demand was issued for the normal period of limitation and wherever extended period of limitation was invoked, the recovery of interest was set-aside - the penalty was imposed under Rule 15 (1) of Cenvat credit Rules,2004 therefore, the ingredients of suppression, mis-declaration etc., is not relevant for imposition of penalty. Re-consideration of the quantum of penalty, at this stage, would result in review of the order of this Tribunal dated 31.03.2017 a jurisdiction not conferred on this Tribunal - ROM application dismissed.
|