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CCE, Allahabad Versus M/s Pratappur Sugar & Industries Ltd.

Penalty under Rule 13 of the Cenvat Credit Rules, 2002 readwith Rule 25 of the Central Excise Rules, 2002 - whether penalty under Rule 13 of the Cenvat Credit Rules, 2002 can be imposed less than ₹ 10,000/-, as imposed by the Adjudicating Authority and upheld by Commissioner (Appeals) - held that:- From the above provisions of Rule 13 and Rule 25 of CCR and CER respectively it transpires that while imposing penalty the same should not exceed the duty on the excisable goods in respect of wh .....

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rities and allow the appeal filed by the Revenue by enhancing the penalty to ₹ 10,000/-. - Decided in favour of Revenue. - Excise Appeal No. 3422 of 2006 - Final Order No. 52202/2015 - Dated:- 9-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri R.K. Grover, A.R. For the Respondent : None ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue against OIA No. 104-CE/ ALLD/2006 dated 07/09/2006 under which OIO No. 36 (MP)/200 .....

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2002 to drive home the point that under the provisions of Rule 13 of Cenvat Credit Rules and Rule 25 of Central Excise Rules penalty less than ₹ 10,000/- cannot be imposed. It was, therefore, argued that the order passed by the First Appellate Authority should be set aside and Departmental appeal should be allowed by enhancing the penalty to ₹ 10,000/-. 3. None appeared for hearing on behalf of the respondent. There is also no request for adjournment from the respondent. 4. Heard lea .....

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rson, takes Cenvat Credit in respect of inputs or capital goods, wrongly or without taking reasonable steps to ensure that appropriate duty on the said inputs or capital goods has been paid as indicated in the document accompanying the inputs or capital goods specified in rule 7, or contravenes any of the provisions of these rules in respect of any inputs or capital goods, then, all such goods shall be liable to confiscation and such person, shall be liable to a penalty not exceeding the duty on .....

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