Once the appellant has paid the amount as per Rule 6(3) of CCR, ...
Appellant's Compliance with Rule 6(3) CCR Prevents Revenue Reversal Demand; Penalty Imposition Deemed Unjustified.
January 2, 2019
Case Laws Central Excise AT
Once the appellant has paid the amount as per Rule 6(3) of CCR, the Revenue cannot insist that the appellants should reverse the entire credit - the appellants in order to buy peace reverse the entire credit and also paid the interest on the remaining amount - thus, it was not justified to impose penalty.
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