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Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Penalty - Reversal of CENVAT credit - Rule 6(3) of the CCR 2004 ...

Central Excise

June 3, 2017

Penalty - Reversal of CENVAT credit - Rule 6(3) of the CCR 2004 - the provisions of Section 11AC of the CE Act are applicable only in respect of short- payment of duty whereas the payment under Rule 6(3)(b) of Cenvat Credit Rules is not duty but an amount - no penalty - AT

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