Penalty u/r 15(2) of CCR 2004 read with Section 11AC of the CEA ...
Penalty Reversed for Wrong CENVAT Credit Claim; Rule 15(2) & Section 11AC Not Applicable.
April 14, 2018
Case Laws Central Excise AT
Penalty u/r 15(2) of CCR 2004 read with Section 11AC of the CEA 1944 - wrong availment of CENVAT credit - Case relates to reversal of amount under Rule 6(3)(b) of the cenvat Credit Rule 2004 thus section 11AC is not applicable - penalty set aside - AT
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