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2024 (3) TMI 342 - AT - Central ExciseScope of SCN - no demand for penalty - Default in making the payment beyond thirty days from the due date of payment - bar to utilize the CENVAT Credit account for payment of duty - Rule 8(3A) of the Central Excise Rules, 2002 - HELD THAT:- It is found that in the Show Cause Notice, there is no proposal to impose penalty of Rs.7,43,28,193/-. The Show Cause Notice has not even demanded the said amount as duty from the respondent. The appeal filed by the Revenue is not maintainable before this Tribunal since the appeal has been filed in a cyclostyled manner without appreciating the facts of the case and without examining the impugned order. The appeal filed by the Revenue is dismissed.
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