https://www.taxtmi.com/caselaws?id=125749 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the recovery of Cenvat Credit and penalty imposition. The Tribunal found that the respondents were not at fault for the contravention of Cenvat Credit Rules as they were unaware of the job worker's actions in replacing raw materials. Relying on a decision of the Hon'ble Bombay High Court, the Tribunal concluded that the respondents should not be penalized since the duty paid exceeded the credit taken, resulting in no revenue loss. The Revenue's appeal was rejected, affirming that the appellants had not caused any revenue loss. en-us Tue, 30 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 17:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125749 The Tribunal upheld the Commissioner (Appeals) decision in a case involving the recovery of Cenvat Credit and penalty imposition. The Tribunal found that the respondents were not at fault for the contravention of Cenvat Credit Rules as they were unaware of the job worker's actions in replacing raw materials. Relying on a decision of the Hon'ble Bombay High Court, the Tribunal concluded that the respondents should not be penalized since the duty paid exceeded the credit taken, resulting in no revenue loss. The Revenue's appeal was rejected, affirming that the appellants had not caused any revenue loss. Case-Laws Central Excise Tue, 30 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125749