Imposition of penalty u/s 11AC - differential duty was paid suo ...

Central Excise

November 27, 2015

Imposition of penalty u/s 11AC - differential duty was paid suo motu as pointed out by the Audit Team without disputing liability - Clearance of goods to sister concern much prior to issue of show-cause notice - Clearance of goods in unpacked condition - Penalty cannot be leived - AT

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Imposition of penalty u/s 11AC - differential duty was paid suo ...

Central Excise

November 27, 2015

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Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

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Suo motu credit of the differential amount of service tax - lesser payment made by the customers - merely minor infraction of the rule - adjustment allowed - AT

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