https://www.taxtmi.com/caselaws?id=116943 The Appellate Tribunal dismissed the penalty imposition of Rs. 5 lakhs for rule infraction as the respondents had not suppressed facts or made misstatements. The department's claim that the respondents were not entitled to Modvat credit on inputs sent to job workers was rejected, citing their manufacturing activity and lack of action against the job workers. The Tribunal found the department's appeal not maintainable due to the lack of merit, previous rulings in favor of the respondents, and substantial duty collection from them. en-us Wed, 18 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 11:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116943 The Appellate Tribunal dismissed the penalty imposition of Rs. 5 lakhs for rule infraction as the respondents had not suppressed facts or made misstatements. The department's claim that the respondents were not entitled to Modvat credit on inputs sent to job workers was rejected, citing their manufacturing activity and lack of action against the job workers. The Tribunal found the department's appeal not maintainable due to the lack of merit, previous rulings in favor of the respondents, and substantial duty collection from them. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116943