MERCEDES BENZ INDIA (P) LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-I
LAWS(CE)-2015-7-46
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 16,2015

Mercedes Benz India (P) Limited Appellant
VERSUS
Commissioner Of Central Excise, Pune -I Respondents


Referred Judgements :-

COMMISSIONER OF C. EX. AHMEDABAD V. RAMESH FOOD PRODUCTS [REFERRED TO]
KAIKATTY INDUS. CO -OP. TEA FACTORY LTD. V. COMMR. OF C. EX. SALEM [REFERRED TO]
R.R. PAINTS PVT. LTD. V. COMMISSIONER OF CENTRAL EXCISE,MUMBAI [REFERRED TO]
ASSAM TUBES LTD. V. COMMISSIONER OF C. EX. SHILLONG [REFERRED TO]
GTC INDUSTRIES LIMITED VS. COLLECTOR OF CENTRAL EXCISE NEW DELHI [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE AND CUSTOM VS. NENUS CASTINGS PRIVATE LIMITED [REFERRED TO]
UNION OF INDIA VS. SUPREME STEELS AND GEN MILLS [REFERRED TO]
EAGLE FLASK INDUSTRIES LIMITED VS. COMMISSIONER OF CENTRAL EXCISE PUNA [REFERRED TO]
MADRAS CEMENTS LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NICHOLAS PIRAMAL INDIA LTD [REFERRED TO]
KAMANI FOODS VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
GOLDEN DEW TEA FACTORY VS. COMMISSIONER OF C. EX. [REFERRED TO]
E.P. ELECTROPRESSINGS PVT. LTD. VS. COMMISSIONER OF CENTRAL EXCISE, DELHI-II [REFERRED TO]


JUDGEMENT

RAMESH NAIR,MEMBER (J) - (1.)THE appeal is directed again Order -in -Original No. 38/RKS/CEX/P -I/2012 dtd. 14/11/2012 passed by the Commissioner of Central Excise, Pune -I, wherein Ld. Commissioner passed following order:
I confirm the demand of Rs. 24,71,93,529/ - against the assessee i.e. M/s. Mercedes Benz India (P) Ltd. Chakan, Pune, in terms of Explanation -III to sub rule (3D) of Rule 6 of Cenvat Credit Rules, 2004 read with Rule 14 ibid and Section 11A(1) of the Central Excise Act, 1944. I further order appropriation of an amount of Rs. 4,06,785/ - already paid by the assessee vide Service Tax Cenvat Debit Entry No. 69 dated 13/3/2012 against the aforesaid demand.

(2.)I order recovery of interest on the amount of demand confirmed in Para 26.1 above, under the provisions of Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AA of the Central Excise Act, 1944. I further order appropriation of the amount of Rs. 20,993/ - already paid by the assessee vide PLA Entry No. 273, dated 13/3/2012 against the aforesaid demand of interest.
(3.)I further impose a penalty of Rs. 24,71,93,529/ - on the assessee, i.e. M/s. Mercedes Benz India (P) Ltd. Chakan, Pune under the provisions of Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944.
I give an option to the assessee i.e. M/s. Mercedes Benz India (P) Ltd. Chakan, Pune under Section 11AC(1)(C) of Central Excise, Act, 1944, to pay 25% of the penalty amount as imposed in para 26.3 above, provided the assessee pays the entire amount of demand confirmed in para 26.1 above, along with interest payable thereon as ordered in para 26.2 above as well as the reduced 25% penalty imposed under Section 11AC ibid, within thirty days of the date of communication of this order.

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