https://www.taxtmi.com/caselaws?id=116035 The Tribunal found the appropriation of the rebate amount to be incorrect as it violated the stay granted by CESTAT Chennai and misinterpreted Section 35C(2A) of the Central Excise Act, 1944. The appeal was allowed, and consequential relief was granted to the appellant, overturning the Commissioner (Appeals)' decision and emphasizing the importance of adhering to legal principles and precedents in such matters. en-us Fri, 03 Jun 2005 00:00:00 +0530 Wed, 06 Jun 2012 16:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116035 The Tribunal found the appropriation of the rebate amount to be incorrect as it violated the stay granted by CESTAT Chennai and misinterpreted Section 35C(2A) of the Central Excise Act, 1944. The appeal was allowed, and consequential relief was granted to the appellant, overturning the Commissioner (Appeals)' decision and emphasizing the importance of adhering to legal principles and precedents in such matters. Case-Laws Central Excise Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116035