Penalty Imposed u/r 25 for CENVAT Credit Violation Despite No Goods Confiscation Per Central Excise Rules 2002.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalty u/r 25 - CENVAT credit - Even though the goods are not confiscated there is clear contravention of the provisions of the Rules/Notifications as provided under Sub-Clause (d) of Rule 25 of CER, 2002. Therefore, the penalty imposed is just and proper - AT....