https://www.taxtmi.com/caselaws?id=210019 An additional penalty under Rule 13 of the CENVAT Credit Rules, 2002 was found unsustainable where penalty had already been imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal noted that the substantive issue was covered by precedent and that duty, interest, and part of the penalty had already been paid. On those facts, it held that the Section 11AC penalty sufficiently met the ends of justice and there was no justification for a further penalty under Rule 13. The additional penalty was set aside. en-us Fri, 24 Jun 2011 00:00:00 +0530 Thu, 04 Jul 2013 20:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210019 An additional penalty under Rule 13 of the CENVAT Credit Rules, 2002 was found unsustainable where penalty had already been imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal noted that the substantive issue was covered by precedent and that duty, interest, and part of the penalty had already been paid. On those facts, it held that the Section 11AC penalty sufficiently met the ends of justice and there was no justification for a further penalty under Rule 13. The additional penalty was set aside. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210019