Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tribunal upholds decision setting aside penalty, interest for Cenvat credit denial</h1> <h3>Commissioner of Central Excise, Pune Versus Jadhav Industries</h3> Commissioner of Central Excise, Pune Versus Jadhav Industries - 2016 (334) E.L.T. 168 (Tri. - Mumbai) Issues involved: Denial of Cenvat credit u/s duty paying documents.Summary:The appeal was filed by the revenue against the order-in-appeal. The issue revolved around the denial of Cenvat credit to the respondents for not receiving the inputs as mentioned on the duty paying documents. The respondents acknowledged the error, paid the entire duty liability before the show cause notice, and did not dispute it during the proceedings. The Ld. Commissioner (Appeals) set aside the penalty and interest imposed on the respondents, considering their timely payment. The decision was influenced by a previous ruling of the Hon'ble High Court of Bombay in a similar case. The appellate tribunal found the impugned order appropriate in absolving the interest and penalty, thus rejecting the revenue's appeal.