{"id":10495,"date":"2018-02-15T00:00:00","date_gmt":"2018-02-14T18:30:00","guid":{"rendered":""},"modified":"2018-02-15T00:00:00","modified_gmt":"2018-02-14T18:30:00","slug":"commissioner-central-gst-and-central-excise-vadodara-ii-versus-gujarat-alkalies-and-chemicals-ltd","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10495","title":{"rendered":"Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd."},"content":{"rendered":"<p>Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.<br \/>Central Excise<br \/>2018 (2) TMI 1315 &#8211; GUJARAT HIGH COURT &#8211; TMI<br \/>GUJARAT HIGH COURT &#8211; HC<br \/>Dated:- 15-2-2018<br \/>Tax Appeal No. 1036 of 2017 <br \/>Central Excise<br \/>MR. AKIL KURESHI AND MR. B. N. KARIA, JJ.<br \/>\nFor The Appellant : Mr Sudhir M Mehta, Advocate<br \/>\nORAL ORDER<br \/>\n(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)<br \/>\n1. The department is in appeal against the judgement of the Customs, Excise &#038; Service Tax Appellate Tribunal dated 23.12.2016 raising following question for our consideration:<br \/>\n &#8220;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=355894\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.Central Excise2018 (2) TMI 1315 &#8211; GUJARAT HIGH COURT &#8211; TMIGUJARAT HIGH COURT &#8211; HCDated:- 15-2-2018Tax Appeal No. 1036 of 2017 Central ExciseMR. AKIL KURESHI AND MR. B. N. KARIA, JJ. For The Appellant : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10495\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Commissioner, Central GST And Central Excise, Vadodara-II Versus Gujarat Alkalies And Chemicals Ltd.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10495","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10495"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10495\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}