https://www.taxtmi.com/caselaws?id=204464 The appeal challenging the order imposing a penalty under Rule 27 of the Central Excise Rules, 2002, related to the incorrect availment of CENVAT credit on M.S. Drums was dismissed. The Tribunal upheld most of the Commissioner's decision, allowing the credit as it was utilized for duty payment on the final product. A penalty under Rule 27 was imposed for procedural non-compliance, while penalties under Section 11AC and Rule 25 were rejected due to the absence of evidence of fraud or intent to evade duty. The appeal was dismissed, affirming the Tribunal's decision. en-us Thu, 25 Nov 2010 00:00:00 +0530 Tue, 24 May 2011 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204464 The appeal challenging the order imposing a penalty under Rule 27 of the Central Excise Rules, 2002, related to the incorrect availment of CENVAT credit on M.S. Drums was dismissed. The Tribunal upheld most of the Commissioner's decision, allowing the credit as it was utilized for duty payment on the final product. A penalty under Rule 27 was imposed for procedural non-compliance, while penalties under Section 11AC and Rule 25 were rejected due to the absence of evidence of fraud or intent to evade duty. The appeal was dismissed, affirming the Tribunal's decision. Case-Laws Central Excise Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204464