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Central Excise - Highlights / Catch Notes

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Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - ...

Case Laws     Central Excise

April 9, 2020

Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions for imposition of penalty under Rule 15(2) of CCR, 2004 are evident either from the SCN or from the impugned order - the penalty imposed upon assessee under Rule 15(2) of CCR, 2004 is set aside. - AT

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