https://www.taxtmi.com/caselaws?id=114802 The Appellate Tribunal CESTAT, Chennai allowed the department's application for rectification of an error in Final Order No. 552/2003 concerning the extension of modvat credit and determination of cum-duty price. The Tribunal substituted certain sentences, granting modvat credit to the assessee, redetermining the penalty, and confirming duty liability. It clarified that the benefit under Section 4(4)(d)(ii) was not a subject matter of the assessee's appeals. The Tribunal dismissed the Revenue's appeal on the cum-duty issue, upholding the settled position in favor of the assessee based on relevant case law. en-us Wed, 27 Oct 2004 00:00:00 +0530 Mon, 21 May 2012 12:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114802 The Appellate Tribunal CESTAT, Chennai allowed the department's application for rectification of an error in Final Order No. 552/2003 concerning the extension of modvat credit and determination of cum-duty price. The Tribunal substituted certain sentences, granting modvat credit to the assessee, redetermining the penalty, and confirming duty liability. It clarified that the benefit under Section 4(4)(d)(ii) was not a subject matter of the assessee's appeals. The Tribunal dismissed the Revenue's appeal on the cum-duty issue, upholding the settled position in favor of the assessee based on relevant case law. Case-Laws Central Excise Wed, 27 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114802