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M/s Tricolite Electrical Industries Versus Commissioner of Customs New Delhi - I

2016 (8) TMI 834 - CESTAT NEW DELHI

Imposition of penalty - rule 15(1) of cenvat credit rules,2004 - Held that: - for supply of goods by the appellant to M/s DMRC the provisions of Rule 6(6)(vii) do not have any application. The appellant was required to pay an amount equal to 5% of th .....

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to the Penal consequences provided under Rule 15 of the Rules. However, considering the overall facts and circumstances of the case, it was found that penalty imposed by the lower authorities in the higher side. Thus, in the interest of justice, the .....

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lant Mr. Vaibhav Bhatnagar DR for the Respondent ORDER The appellant in this case is not contesting the demand confirmed in the adjudication order under Rule 14 of the Cenvat Credit Rules, 2004. The grievance of the appellant is confined only to impo .....

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