https://www.taxtmi.com/caselaws?id=128288 The appellant challenged the disallowance of credit and imposition of penalty under Section 11AC for claiming rebate without valid duty paying documents. The Tribunal found the credit impermissible but set aside the penalty, considering the payment through PLA reflected in statutory records and monthly returns. The judgment underscores compliance with duty payment regulations and the repercussions of claiming credit without proper documentation, emphasizing the significance of statutory records and the limitation period in penalty determinations. en-us Wed, 19 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 18:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128288 The appellant challenged the disallowance of credit and imposition of penalty under Section 11AC for claiming rebate without valid duty paying documents. The Tribunal found the credit impermissible but set aside the penalty, considering the payment through PLA reflected in statutory records and monthly returns. The judgment underscores compliance with duty payment regulations and the repercussions of claiming credit without proper documentation, emphasizing the significance of statutory records and the limitation period in penalty determinations. Case-Laws Central Excise Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128288