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of <h1>Department of Revenue accepts key rulings on penalties, CENVAT credit, and procedural fairness under tax law</h1> The Department of Revenue has accepted various final orders from the Supreme Court, High Courts, and CESTAT where no review petitions or special leave petitions have been filed. The circular summarizes 63 High Court decisions, divided into two parts: Part I addresses legal questions, and Part II covers factual or monetary dismissals. Key rulings include the invalidation of certain penalty provisions as ultra vires, recognition of procedural irregularities not justifying denial of substantial benefits, and confirmation of CENVAT credit claims under specific circumstances. The Department emphasizes expeditious resolution of pending cases with identical legal or factual issues in light of these accepted judgments. The circular also highlights instances where courts have condoned delays, rejected extended period demands lacking suppression, and upheld principles limiting penalty imposition without clear evidence. Departments are instructed to apply these precedents and report any implementation difficulties.
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