https://www.taxtmi.com/caselaws?id=77288 The Tribunal ruled in favor of the Appellant, finding that the wrongly availed input duty Cenvat credit during the SSI exemption period was a bona fide mistake and not intentional. The Appellant rectified the error promptly upon switching to a duty-paying status, allowing them the benefit of SSI exemption under Notification No. 8/03-C.E. Penalties imposed were deemed unjustified as the Tribunal found the violations to be unintentional. The procedural compliance was upheld, noting the Appellant's correct declaration of Cenvat credit and rectification upon becoming liable for duty, leading to the appeal's success. en-us Tue, 06 Apr 2010 00:00:00 +0530 Sat, 04 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77288 The Tribunal ruled in favor of the Appellant, finding that the wrongly availed input duty Cenvat credit during the SSI exemption period was a bona fide mistake and not intentional. The Appellant rectified the error promptly upon switching to a duty-paying status, allowing them the benefit of SSI exemption under Notification No. 8/03-C.E. Penalties imposed were deemed unjustified as the Tribunal found the violations to be unintentional. The procedural compliance was upheld, noting the Appellant's correct declaration of Cenvat credit and rectification upon becoming liable for duty, leading to the appeal's success. Case-Laws Central Excise Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77288