Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
CENVAT Credit - it is absolutely clear that the appellant was not maintaining the separate accounts of inputs/input services despite manufacturing dutiable as well as exempted goods, however, were availing the cenvat credit on the common inputs, which definitely amounts violation of Rule 6 of CCR, 2004.
CENVAT Credit - it is absolutely clear that the appellant was not maintaining the separate accounts of inputs/input services despite manufacturing dutiable as well as exempted goods, however, were availing the cenvat credit on the common inputs, which definitely amounts violation of Rule 6 of CCR, 2004.
Note: It is a system-generated summary and is for quick reference only.