Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.
Central Excise
2018 (2) TMI 1315 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 15-2-2018
Tax Appeal No. 1036 of 2017
Central Excise
MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.
For The Appellant : Mr Sudhir M Mehta, Advocate
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The department is in appeal against the judgement of the Customs, Excise & Service Tax Appellate Tribunal dated 23.12.2016 raising following question for our consideration:
“Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be
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