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Central Excise - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Levy of penalty imposed under Rule 26 of the Central Excise ...


Penalty Confirmed u/r 26 of Central Excise Rules for Wrongful CENVAT Credit Claim; Appeal Fails Due to Lack of Evidence.

July 23, 2022

Case Laws     Central Excise     AT

Levy of penalty imposed under Rule 26 of the Central Excise Rules, 2002 - wrongful availment of CENVAT Credit - There are no whisper about any retraction or any disputes as to their statements being not voluntary. The same are not even rebutted as having been obtained per force. Hence, the statements are relevant documents. The present appeal was filed in the year 2013 and the appellant had sufficient time to place all such relevant documents on record, but no such attempt is made. - levy of penalty confirmed - AT

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