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2023 (10) TMI 165
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....tant appeared for the Appellant Shri R.K. Agarwal, Superintendent (Authorized Representative) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether appellant is liable for penalty under Section 11AC of CentralExcise Act, 1944, Rule 25 and Rule 27 of Central Excise Rules, 2002 and Rule 15(2) of Cenvat Credit Rules, 2004 in a case where the appellant....
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....avirus, whereby it is allowed for the assessee to utilize the cenvat credit for payment of duty during the default period. For this reason also penalty cannot be imposed. He placed reliance on the following judgments: 2019 (26) GSTL 478 (Bom) - CCE vapi vs Twenty First Century Wires Rods Ltd. 2019 (368) ELT 20 (Bom) - CCE Nasik-II vs Nashil Forge Pvt ltd. 2018 (362) ELT ....
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....transaction has been recorded in their books. Goods were cleared under invoices, therefore, it is not a case of avoidance or evasion of excise duty. In this fact the proviso to section 11A has no application as the appellant have never intention to evade the payment of duty. The ingredients provided under proviso to section 11A for invoking suppression, fraud mis-declaration etc. do not exist in t....
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....on, we find that no penalty in regard to allegation of evasion of duty shall sustain. The judgments relied upon by the appellant have direct application in the facts of the present case. Accordingly, considering those judgments and facts of the present case, we are of the view that the penalties under Section 11AC of the Act, Rule 25 of Central Excise Rules, 2002 and Rule 15(2) of Cenvat Credit Ru....