https://www.taxtmi.com/caselaws?id=125611 Penalties were held unsustainable where the de novo proceedings followed remand, Modvat credit had been adjusted, and no proven breach of the Central Excise law was established. The earlier appellate order had already been set aside, and the dispute was confined to requantification of the demand after credit adjustment, not to any admitted violation of Rules 57C or 57F. A precedent concerning admitted contraventions was therefore inapplicable. Fastening penalty merely because no separate waiver order had been passed was treated as unsupported and without application of mind, so the penalties were set aside. en-us Fri, 25 Jan 2008 00:00:00 +0530 Fri, 26 Oct 2012 17:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125611 Penalties were held unsustainable where the de novo proceedings followed remand, Modvat credit had been adjusted, and no proven breach of the Central Excise law was established. The earlier appellate order had already been set aside, and the dispute was confined to requantification of the demand after credit adjustment, not to any admitted violation of Rules 57C or 57F. A precedent concerning admitted contraventions was therefore inapplicable. Fastening penalty merely because no separate waiver order had been passed was treated as unsupported and without application of mind, so the penalties were set aside. Case-Laws Central Excise Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125611