https://www.taxtmi.com/caselaws?id=83676 The Tribunal directed the adjudicating authority to verify duty discharge for seized goods, stating that if duty was paid, it should not be imposed again. Modvat credit on countervailing duty was allowed after the authority failed to provide reasons for disallowance. The Tribunal reduced the penalty and appropriation amounts for non-production of goods, deeming the original amounts excessive for technical breaches. The Member (T) emphasized the need for reasoning in denying Modvat credit and advised reconsideration with appellants' input. en-us Thu, 08 Jul 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83676 The Tribunal directed the adjudicating authority to verify duty discharge for seized goods, stating that if duty was paid, it should not be imposed again. Modvat credit on countervailing duty was allowed after the authority failed to provide reasons for disallowance. The Tribunal reduced the penalty and appropriation amounts for non-production of goods, deeming the original amounts excessive for technical breaches. The Member (T) emphasized the need for reasoning in denying Modvat credit and advised reconsideration with appellants' input. Case-Laws Central Excise Thu, 08 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83676