https://www.taxtmi.com/caselaws?id=123126 The Tribunal acknowledged an error in its observation regarding a claim for interest on Cenvat credit amount raised before the lower appellate authority. The appellants argued that they had indeed claimed interest, but it was not specifically raised before the Tribunal. The Tribunal clarified that interest on Cenvat credit was not a consequential relief sought in the appeal related to the transfer of unutilized credit. Consequently, the Tribunal allowed the application only to rectify the error in the final order regarding the claim for interest, emphasizing the importance of specific grounds and prayers in the appeal process. en-us Mon, 26 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 17:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123126 The Tribunal acknowledged an error in its observation regarding a claim for interest on Cenvat credit amount raised before the lower appellate authority. The appellants argued that they had indeed claimed interest, but it was not specifically raised before the Tribunal. The Tribunal clarified that interest on Cenvat credit was not a consequential relief sought in the appeal related to the transfer of unutilized credit. Consequently, the Tribunal allowed the application only to rectify the error in the final order regarding the claim for interest, emphasizing the importance of specific grounds and prayers in the appeal process. Case-Laws Central Excise Mon, 26 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123126