General penalty where rules are silent: contravention of Cenvat Credit Rules attracts a discretionary monetary penalty. A general penalty provision applies where the Cenvat Credit Rules contain no specific penalty: contravention of any rule lacking its own penal clause renders the offender liable to a statutory monetary sanction extending to the amount provided in the provision, functioning as a residual enforcement mechanism to ensure compliance across the Cenvat Credit regulatory framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
General penalty where rules are silent: contravention of Cenvat Credit Rules attracts a discretionary monetary penalty.
A general penalty provision applies where the Cenvat Credit Rules contain no specific penalty: contravention of any rule lacking its own penal clause renders the offender liable to a statutory monetary sanction extending to the amount provided in the provision, functioning as a residual enforcement mechanism to ensure compliance across the Cenvat Credit regulatory framework.
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