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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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