Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 73 - CESTAT AHMEDABAD

2016 (10) TMI 73 - CESTAT AHMEDABAD - TMI - Recovery of suo moto cenvat credit alongwith imposition of penalty - Cenvat credit availed without any duty paying documents or specific order to avail the credit - Held that:- the appellant has categorically submits that they have not filed any refund claim pursuance to the order of the Tribunal 26.2.2006 as they already taken the sue motto credit. Since, for the duty liability involving the same period two proceedings were initiated and it has been h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Revenue : Shri n Satwani, Authorised representative ORDER Heard both sides and pursued the records. 2. The appeal is filed against OIA OIA-SRP-192-193-VAPI-2013-14 dt 23.7.2013 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-VADODARA-II 3. The appellant s are engaged in the manufacture of HDPE/POP woven fabrics falling under CH 39 of CETA,1985. During the scrutiny of the records, it was noticed that the appellant had availed Cenvat Credit ₹ 1,67,879/- without .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellant but reduced the penalty to ₹ 40,000/-and set aside the confiscation of goods and personal penalty against the Director. Hence, the present appeal. 4. The Ld Advocate for the appellant submitted that the appellant had paid their duty liability under Rule 8 of Central Excise Rules,2002 during the default period 6.12.2007 to 14.12.2007 and from 5.8.2008 to 8.8.2008 by utilizing the Cenvat Credit. However, later the said amount was paid in cash along with interest on 20.11.2009 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version