https://www.taxtmi.com/caselaws?id=202020 A duty-linked penalty under Section 11AC can be sustained only when the statutory preconditions and the relevant post-28-9-1996 duty liability are clearly established; on the facts stated, the basis for invoking the provision was not made out, so the Revenue's penalty challenge failed. A belated MODVAT credit claim was not entertainable where excisable clearances were made beyond the SSI exemption limit without registration and without compliance with mandatory Central Excise procedure; the credit claim was rejected. The stated outcome is that both the Revenue's appeal on penalty and the respondent's cross-objection for MODVAT credit were dismissed. en-us Tue, 22 Jun 2010 00:00:00 +0530 Sat, 19 Feb 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202020 A duty-linked penalty under Section 11AC can be sustained only when the statutory preconditions and the relevant post-28-9-1996 duty liability are clearly established; on the facts stated, the basis for invoking the provision was not made out, so the Revenue's penalty challenge failed. A belated MODVAT credit claim was not entertainable where excisable clearances were made beyond the SSI exemption limit without registration and without compliance with mandatory Central Excise procedure; the credit claim was rejected. The stated outcome is that both the Revenue's appeal on penalty and the respondent's cross-objection for MODVAT credit were dismissed. Case-Laws Central Excise Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202020