https://www.taxtmi.com/caselaws?id=126701 Recovery of the amount payable on exempted final products under Rule 57CC(2) of the Central Excise Rules, 1944 lacked a recovery mechanism under those Rules. Rule 12 of the Cenvat Credit Rules, 2002 applied to wrongly availed Cenvat credit and, through Explanation II to Rule 6(3), to specified liabilities under the 2002 Rules; it did not retrospectively enable recovery of liabilities arising under the 1944 Rules. Section 38A of the Central Excise Act did not cure this absence. Consequently, the amount, along with related interest and penalties, could not be sustained for the relevant period. en-us Mon, 15 Jun 2009 00:00:00 +0530 Wed, 12 Jul 2017 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126701 Recovery of the amount payable on exempted final products under Rule 57CC(2) of the Central Excise Rules, 1944 lacked a recovery mechanism under those Rules. Rule 12 of the Cenvat Credit Rules, 2002 applied to wrongly availed Cenvat credit and, through Explanation II to Rule 6(3), to specified liabilities under the 2002 Rules; it did not retrospectively enable recovery of liabilities arising under the 1944 Rules. Section 38A of the Central Excise Act did not cure this absence. Consequently, the amount, along with related interest and penalties, could not be sustained for the relevant period. Case-Laws Central Excise Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126701