https://www.taxtmi.com/caselaws?id=125122 The Tribunal upheld the Commissioner (Appeals)'s decision allowing credit of Rs. 1,00,533 to the respondent despite the loss of duty paying documents. Verification confirmed the duty paid nature of the goods, and the lower authorities exercised discretion to condone procedural lapses. The Tribunal found no reason to interfere, emphasizing the receipt of goods and duty paid character were undisputed. The Department's appeal was rejected, and the matter concluded with the judgment pronounced in open court. en-us Fri, 14 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 16:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125122 The Tribunal upheld the Commissioner (Appeals)'s decision allowing credit of Rs. 1,00,533 to the respondent despite the loss of duty paying documents. Verification confirmed the duty paid nature of the goods, and the lower authorities exercised discretion to condone procedural lapses. The Tribunal found no reason to interfere, emphasizing the receipt of goods and duty paid character were undisputed. The Department's appeal was rejected, and the matter concluded with the judgment pronounced in open court. Case-Laws Central Excise Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125122