https://www.taxtmi.com/caselaws?id=87724 The Tribunal ruled in favor of the appellants in a case involving the disallowance of Modvat credit due to procedural non-compliance. The Tribunal held that denying the credit for a procedural deviation known to the department for over six years was unjust, setting aside the demand for the amount and directing the appellants to file the declaration in the correct proforma for future compliance. Additionally, the Tribunal emphasized the importance of not penalizing the appellants for past procedural errors known to the department for an extended period. en-us Sun, 19 Jan 1997 00:00:00 +0530 Thu, 08 Sep 2011 18:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87724 The Tribunal ruled in favor of the appellants in a case involving the disallowance of Modvat credit due to procedural non-compliance. The Tribunal held that denying the credit for a procedural deviation known to the department for over six years was unjust, setting aside the demand for the amount and directing the appellants to file the declaration in the correct proforma for future compliance. Additionally, the Tribunal emphasized the importance of not penalizing the appellants for past procedural errors known to the department for an extended period. Case-Laws Central Excise Sun, 19 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87724