https://www.taxtmi.com/caselaws?id=450907 CESTAT Mumbai dismissed the department's appeal regarding recovery of central excise duties for March-July 2011 period. The tribunal found no ingredients existed for penalty imposition under section 11AC of Central Excise Act, 1944, as all declarations were made despite noted deficiencies. While duty payment manner was breached, absent recovery mechanism in Central Excise Rules 2002, only penal consequences could arise. The disputed amount as duty arrears was payable through deposit or CENVAT balance debit. The tribunal criticized the department's appeal grounds suggesting law prevails over judgments, noting this misunderstands law's interpretative judicial function. The order directing duty discharge with interest remained unchallenged and undisturbed. en-us Thu, 14 Mar 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450907 CESTAT Mumbai dismissed the department's appeal regarding recovery of central excise duties for March-July 2011 period. The tribunal found no ingredients existed for penalty imposition under section 11AC of Central Excise Act, 1944, as all declarations were made despite noted deficiencies. While duty payment manner was breached, absent recovery mechanism in Central Excise Rules 2002, only penal consequences could arise. The disputed amount as duty arrears was payable through deposit or CENVAT balance debit. The tribunal criticized the department's appeal grounds suggesting law prevails over judgments, noting this misunderstands law's interpretative judicial function. The order directing duty discharge with interest remained unchallenged and undisturbed. Case-Laws Central Excise Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450907