Penalty on wrong CENVAT Credit availed solely based upon Statements cannot be confirmed unless stood the test u/s 9(D) of Central Excise Act: CESTAT [Read Order]

By Taxscan Team - On November 28, 2022 11:34 am - 2 mins read

Penalty - CENVAT - Credit - Statements - confirmed - Central - Excise - Act - CESTAT - TAXSCAN

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Penalty on wrong CENVAT credit availed solely based upon statements cannot be confirmed unless stood the test u/s 9(D) of Central Excise Act,1962. Shri Sanjay Kumar Singh, Authorised Representative appeared for the Revenue and Shri Vijay Kumar, Advocate appeared…

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