https://www.taxtmi.com/caselaws?id=155005 The Tribunal upheld the impugned order, emphasizing the lack of evidence of intentional evasion of duty by the respondents. The decision highlighted the importance of proving mens rea in cases of alleged duty evasion and provided a detailed interpretation of the relevant rules and legal provisions governing Cenvat credit reversal and penalty imposition. en-us Thu, 26 Nov 2009 00:00:00 +0530 Sat, 31 Aug 2013 11:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155005 The Tribunal upheld the impugned order, emphasizing the lack of evidence of intentional evasion of duty by the respondents. The decision highlighted the importance of proving mens rea in cases of alleged duty evasion and provided a detailed interpretation of the relevant rules and legal provisions governing Cenvat credit reversal and penalty imposition. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155005