Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong ...

Penalty u/s 11AC Not Applicable for Rule 6(3A) Demand; No Duty Evasion or Incorrect Credit Availment Found.

June 7, 2018

Case Laws Central Excise AT

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable - there is no specific provision unlike in the case of duty evasion or wrong availment of credit for imposition of penalty under Section 11AC.

View Source

← Previous Next →

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong ...

Penalty u/s 11AC Not Applicable for Rule 6(3A) Demand; No Duty Evasion or Incorrect Credit Availment Found.

June 7, 2018

Case Laws Central Excise AT

You may also like:

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

Availment of cenvat credit by the appellant is incorrect as the provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has...

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

The Punjab and Haryana High Court addressed a case involving the recovery of a refund granted twice, leading to the grant of refund again by suppressing the fact of suo...

The case involved a dispute over the valuation of power units supplied by one party to another, leading to a demand for differential duty, interest, and penalty. The...

Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the...

Recovery of differential duty (SAD) u/s 28(1) of CA for the imports made in all the Bills of Entry along with interest and penalties - The Tribunal confirmed the...

Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that...

Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as...

Levy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - Even though the extended period was not invokable in the facts of the present case. The appellant have...

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...

Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

Demand of Interest and penalty - it is hard to say that the reversal of CENVAT Credit under Rule 3(5) by the appellant of the proportionate amount of credit taken on the...

Quick Updates: