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Penalty-Interest

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2013 (1) ECS (63) (Tri-Mum)(217KB)

M/s Oil & Natural Gas Corporation Ltd

Rule 15 has been amended with effect from 27.02.2010 incorporating input service at Rule 15 (1) and 15 (2) of CENVAT Credit Rule 2004. Therefore, penalty under Rule 15 (1) and also 15 (2) is not imposable

2

2013 (3) ECS ( 110) (Tri-Del)(100KB)

M/s Simplex Engg. Foundary works Pvt. Ltd

In the light of the judgment of the High Court of Mumbai in Castrol India Limited failure to fulfill conditions under first and second proviso would attract 100% penalty; no discretion to avoid the legislative mandate as to the quantum of penalty

3

2014 (1) ECS (36) (HC-Mad)(166KB)

M/s. S.M.T. Exports

Having recorded a factual finding of contumacious conduct with an intent to evade duty, there was no jurisdiction for the Tribunal to reduce the penalty in terms of language employed in Sec.11AC of the Act.

4

2014 (2) ECS (210) (Tri- Ahm.)(493KB)

M/s Shree Labdhi Prints

CENVAT Credit was correctly denied to the appellant as he had taken the same on fabrics that did not exist. The appellant was allowed to avail the 25% reduced penalty under Section 11AC of the CEA, 1944. The partner of the Company was also made liable as he was party to the fraud

5

2014 (2) ECS (201) (Tri - Ahm.)(510KB)

M/s. S.S. Alloys Products Pvt. Limited, Ahmedabad

There were movement of cenvatable documents only, without movement of inputs, right from the first stage dealer to the manufacturer recipients.when a person was concerned in selling and dealing with the goods which were liable to confiscation under Rule 25(1)(d), Rule 26(1) is also applicable

6

2014 (2) ECS (208) (Tri- Ahm.)(106KB)

M/s Gigaram Bhagvanram Yadav

Penalty can be imposed under section 76 of the Finance act, 1994 if the show cause notice has been issued prior to the amendment (that modified section 78 to say that penalties can be imposed under section 76 or 78).

7

2014 (2) ECS (193) (Tri -Del.)(93KB)

M/s A.V. Valves Ltd

Rule 27 of the Central Excise Rules,2002 provides for imposition of penalty upto a maximum of Rs. 5000/- (Rupees Five Thousand) for default in payment of duty.

9

2014 (3) ECS (137) (Tri -Ahd.)(63KB)

M/s. Mafatlal Industries Ltd

Reduction in penalty by the first appellate authority- There is no scope for any discretion in terms of quantum of penalty imposed under Section 11 AC of the Central Excise Act, 1944

10

2014 (4) ECS (110) (Tri-Ahd)(162KB)

M/s. Deep Twisters Pvt. Ltd.

Director as a representative of a unit has to be aware of Central Excise law and procedures and he cannot claim that ignorance regarding the fact that goods purchage were liable to confi scation. Penalty upheld

11

2014 (4) ECS (135) (Tri-Del)(105KB)

M/s. United Chain Industries

Penalty under Rule 25 of Central Excise Rules 2002 - Invoice issued without actual supply of goods for the purpose of availing Cenvat Credit.
The person purporting to sell goods connot say that he is not concerned withselling of goods and has not contravened the provisions of Rule 25 ibid