2016 (12) TMI 1324

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..... t complying the conditions, resulting into contravention of relevant provisions of the Central Excise Rules and rules made there under. Consequently, even though they have paid the entire amount of MODVAT Credit, availed earlier, however, the contravention cannot be obliterated - Appeal partly allowed. - Appeal No. E/11602/2013-SM - Final Order No. A/10955/2016-WZB/AHD - Dated:- 22-9-2016 - Dr. .....

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..... al for imposition of penalty. The notice was confirmed and penalty of ₹ 6,40,000/- was imposed under Rule 173Q of erstwhile Central Excise Rules, 1944. Aggrieved by the said order, the Appellants filed an appeal before the learned Commissioner (Appeals), who in turn, rejected the appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that there was a confusio .....

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..... e there is a contravention of the relevant provisions in availing the benefit of the notification, therefore, the penalty has been rightly imposed. 6. I find that admittedly the Appellant had, at the relevant time, availed the benefit of the notification, without complying the conditions, resulting into contravention of relevant provisions of the Central Excise Rules and rules made there under. .....

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