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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As per Rule 3, the assessee is entitled to take the credit of Service Tax paid when they have initially not paid but paid after being pointed out by Audit team - AT

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Differential duty paid wrongly - no refund claim filed - suo-mottu credit of cenvat is ineligible. - AT

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