https://www.taxtmi.com/caselaws?id=97952 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, vacating the penalty of Rs. 50,000 imposed on the appellant for Modvat Credit on inputs used in manufacturing welding electrodes cleared without duty payment. The Tribunal held that the appellant was not guilty of deliberately evading Central Excise Duty due to uncertainty in the law at the time. en-us Thu, 12 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97952 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, vacating the penalty of Rs. 50,000 imposed on the appellant for Modvat Credit on inputs used in manufacturing welding electrodes cleared without duty payment. The Tribunal held that the appellant was not guilty of deliberately evading Central Excise Duty due to uncertainty in the law at the time. Case-Laws Central Excise Thu, 12 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97952