https://www.taxtmi.com/caselaws?id=336393 The Tribunal dismissed the Revenue's appeal regarding the imposition of a penalty under Rule 15(4) of the Cenvat Credit Rules, 2004. The Tribunal upheld the decision of the First Appellate Authority that the penalty should be imposed under Rule 15(3) instead, as the respondent was considered a manufacturer and not an output service provider. The Tribunal noted that the Adjudicating Authority had previously imposed a penalty under Rule 15(2), but since no appeal was made against that decision by the Revenue, Rule 15(3) was deemed applicable in this case. en-us Mon, 25 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336393 The Tribunal dismissed the Revenue's appeal regarding the imposition of a penalty under Rule 15(4) of the Cenvat Credit Rules, 2004. The Tribunal upheld the decision of the First Appellate Authority that the penalty should be imposed under Rule 15(3) instead, as the respondent was considered a manufacturer and not an output service provider. The Tribunal noted that the Adjudicating Authority had previously imposed a penalty under Rule 15(2), but since no appeal was made against that decision by the Revenue, Rule 15(3) was deemed applicable in this case. Case-Laws Central Excise Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336393