Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
The appellant was issued penalty u/r 26(2) of Central Excise Rules, 2002, alleging that second stage dealers based in Jaipur were issuing cenvatable invoices to the main noticee without delivering goods, which were purchased from first stage dealers and manufactured by non-existent or non-working manufacturers. The Commissioner (Appeals) recorded categorical findings that the main noticee had duly received goods and made duty payment. Tribunal held that when the demand for cenvat credit itself is not maintainable, there is no justification to affirm penalty on the appellant. Following the principles enunciated by Division Bench in Drolia Electrosteel case, where department accepted findings of Commissioner (Appeals), there is no justification to uphold penalty imposition on appellant. The impugned order was set aside and appeal allowed.
The appellant was issued penalty u/r 26(2) of Central Excise Rules, 2002, alleging that second stage dealers based in Jaipur were issuing cenvatable invoices to the main noticee without delivering goods, which were purchased from first stage dealers and manufactured by non-existent or non-working manufacturers. The Commissioner (Appeals) recorded categorical findings that the main noticee had duly received goods and made duty payment. Tribunal held that when the demand for cenvat credit itself is not maintainable, there is no justification to affirm penalty on the appellant. Following the principles enunciated by Division Bench in Drolia Electrosteel case, where department accepted findings of Commissioner (Appeals), there is no justification to uphold penalty imposition on appellant. The impugned order was set aside and appeal allowed.
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