Case Law Details
Gujarat Alkalies And Chemicals Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
There was an interpretation that whether the portion of contribution recovered from the employee, the Cenvat credit there on can be allowed or not and the said issue has been settled by Hon’ble Bombay High Court. It is a settled law that when there is a doubt and difference of views on issue and subsequently it is settled by any court of law, the suppression or intention to evade the duty cannot be alleged in such cases. Even though the extended period was not invokable in the facts of the present case. The appellant have paid the said amount along with interest, which is not under contest.
CESTAT find that since there is no suppression of fact or misdeclaration, fraud or intent to evade duty on the part of the appellant, the penalty under section 11AC cannot be invoked.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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