https://www.taxtmi.com/caselaws?id=106960 The court clarified that cross-objections are not permissible before the Commissioner (Appeals) as there is no provision for it, unlike at the Appellate Tribunal. It was held that procedural lapses should not deny substantive benefits like Modvat credit, especially when demands were belated. The clearance values were confirmed to be cum-duty prices based on legal precedent. As the excess duty was nil considering Modvat eligibility, no penalty under Section 11AC or interest under Section 11AB was justified. The Department's claims were dismissed, and the case was resolved accordingly. en-us Mon, 30 Sep 2002 00:00:00 +0530 Mon, 26 Mar 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106960 The court clarified that cross-objections are not permissible before the Commissioner (Appeals) as there is no provision for it, unlike at the Appellate Tribunal. It was held that procedural lapses should not deny substantive benefits like Modvat credit, especially when demands were belated. The clearance values were confirmed to be cum-duty prices based on legal precedent. As the excess duty was nil considering Modvat eligibility, no penalty under Section 11AC or interest under Section 11AB was justified. The Department's claims were dismissed, and the case was resolved accordingly. Case-Laws Central Excise Mon, 30 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106960