CCE vs B.T. Steels Ltd.
Imposition of penalty under rule 96ZO(ii): Penalty whether mandatory or discretionary-Necessity of element of mens rea before imposition of penalty-The high court, on a question whether penalty imposed under rule 96ZO(3)(ii) of the Central Excise Rules 1944 upon a manufacturer of non-alloy steel i [LexDoc Id : 378348]
CCE and C vs Eupec-Welspun Pipe Coatings India Ltd.
Documents for availing credit: Credit not deniable on ground that documents not containing all required particulars-Details available except name and address of factory on bill of entry, Only omission that separate certificate or declaration issued by importer instead of endorsing bill of entry itself in name of assessee-The tribunal, after referring to rule 9(2) of the Cenvat Credit Rules 2004, had clearly observed that credit should not be denied on the ground that t [LexDoc Id : 401607]