https://www.taxtmi.com/caselaws?id=78764 A revenue appeal failed because the limitation finding of the Commissioner (Appeals) was not challenged in the grounds of appeal, so that conclusion stood accepted and left no basis to disturb the relief granted. The appellate authority had held that the demand was confined to the normal period under section 11A of the Central Excise Act, 1944, that penalty under rule 15 of the Cenvat Credit Rules, 2004 was unwarranted absent suppression of facts, and that interest under rule 14 was not payable where the credit had not been utilized. The Tribunal upheld the order and rejected the appeal. en-us Tue, 09 Mar 2010 00:00:00 +0530 Wed, 15 Dec 2010 15:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78764 A revenue appeal failed because the limitation finding of the Commissioner (Appeals) was not challenged in the grounds of appeal, so that conclusion stood accepted and left no basis to disturb the relief granted. The appellate authority had held that the demand was confined to the normal period under section 11A of the Central Excise Act, 1944, that penalty under rule 15 of the Cenvat Credit Rules, 2004 was unwarranted absent suppression of facts, and that interest under rule 14 was not payable where the credit had not been utilized. The Tribunal upheld the order and rejected the appeal. Case-Laws Service Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78764