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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Imposition of penalty u/r 25 - CENVAT credit - Even though the ...


Penalty Imposed u/r 25 for CENVAT Credit Violation Despite No Goods Confiscation Per Central Excise Rules 2002.

March 25, 2017

Case Laws     Central Excise     AT

Imposition of penalty u/r 25 - CENVAT credit - Even though the goods are not confiscated there is clear contravention of the provisions of the Rules/Notifications as provided under Sub-Clause (d) of Rule 25 of CER, 2002. Therefore, the penalty imposed is just and proper - AT

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