https://www.taxtmi.com/highlights?id=52852 Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions for imposition of penalty under Rule 15(2) of CCR, 2004 are evident either from the SCN or from the impugned order - the penalty imposed upon assessee under Rule 15(2) of CCR, 2004 is set aside. - AT en-us Thu, 09 Apr 2020 11:44:39 +0530 Thu, 09 Apr 2020 11:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52852 Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions for imposition of penalty under Rule 15(2) of CCR, 2004 are evident either from the SCN or from the impugned order - the penalty imposed upon assessee under Rule 15(2) of CCR, 2004 is set aside. - AT Highlights Central Excise Thu, 09 Apr 2020 11:44:39 +0530 https://www.taxtmi.com/highlights?id=52852