https://www.taxtmi.com/caselaws?id=125104 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondents. The demand for interest and penalty on the reversed duty amount was deemed unsustainable. The judgment clarified the application of Section 11AB post-amendment and established that credit reversal was not required for inputs rejected at the assembly stage. The decision was supported by a detailed analysis of case laws and specific case circumstances, ensuring a fair outcome. en-us Fri, 24 Oct 2008 00:00:00 +0530 Mon, 28 Aug 2017 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125104 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondents. The demand for interest and penalty on the reversed duty amount was deemed unsustainable. The judgment clarified the application of Section 11AB post-amendment and established that credit reversal was not required for inputs rejected at the assembly stage. The decision was supported by a detailed analysis of case laws and specific case circumstances, ensuring a fair outcome. Case-Laws Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125104