RANE NSK STEERING SYSTEMS (P) LTD Vs. ASSISTANT COMMISSIONER OF CENTRAL EXCISE
HIGH COURT OF MADRAS
Rane Nsk Steering Systems (P) Ltd
ASSISTANT COMMISSIONER OF CENTRAL EXCISE
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(1.) These appeals are filed by the assessee questioning the common order
passed by in W.P.No.27524 of 2018 etc. cases dated 26.10.2018.
(2.) In this judgment, the parties are referred to as the assessee and the Revenue.
(3.) The assessee filed the said batch of writ petitions challenging the common Order-in-Original dated 29.2.2016 whereby the demand raised on
the assessee for service tax was confirmed under Rule 14 of the CENVAT
Credit Rules, 2004 (hereinafter called the Rules) read with Section 11A of the
Central Excise Act, 1944 (hereinafter called the Act). In the said common
Order-in-Original, there was a demand for interest as applicable under Rule
14 of the Rules read with Section 11AB / 11AA of the Act and equal penalty was also imposed as that of the central excise duty under Rule 15 of the
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