https://www.taxtmi.com/caselaws?id=125721 The Tribunal ruled in favor of the appellant on various issues. It held that interest and penalty were not warranted for the inadmissible Cenvat credit as no mens-rea was involved, and duty was paid before the show cause notice. Duty and interest were payable for goods cleared without proof of export, but no penalty could be imposed on the manufacturer. The Tribunal partially allowed the appeal against the imposition of interest and penalty, upholding interest only on specific amounts post-amendment of Section 11AB. Interest was required to be paid without establishing mens-rea, as clarified by the Tribunal's interpretation of Section 11AB. en-us Fri, 12 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 15:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125721 The Tribunal ruled in favor of the appellant on various issues. It held that interest and penalty were not warranted for the inadmissible Cenvat credit as no mens-rea was involved, and duty was paid before the show cause notice. Duty and interest were payable for goods cleared without proof of export, but no penalty could be imposed on the manufacturer. The Tribunal partially allowed the appeal against the imposition of interest and penalty, upholding interest only on specific amounts post-amendment of Section 11AB. Interest was required to be paid without establishing mens-rea, as clarified by the Tribunal's interpretation of Section 11AB. Case-Laws Central Excise Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125721