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
|