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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Imposition of penalty u/r 26(2) of CER, 2002 - CENVAT Credit - ...

Case Laws     Central Excise

December 13, 2019

Imposition of penalty u/r 26(2) of CER, 2002 - CENVAT Credit - Wrong availment of credit and reversal thereof on being pointed out before the issue of SCN - maximum penalty which can be imposed is only ₹ 5000/- under Rule 26 of the Central Excise Rules, 2002 r.w.s. 37(3)

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