Central Excise, Customs And Service Tax Versus Patel Alloys-Steel- P. Ltd. - Central Excise - GUJARAT HIGH COURT - HC - Order of Penalty set aside u/s 11AC the Central Excise Act, 1944 r.w Rule 15 of the Cenvat Credit Rules, 2004 Held that - As per the Circular dated 07.08.2011 issued by Department, the appeal ought not to have been preferred by the department, as the amount involved is less than Rs.10 Lakhs, unless the issue involved is recurring and/or it raises a pure substantial question o................................... Central Excise - Case Laws
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