https://www.taxtmi.com/caselaws?id=207701 The Tribunal set aside the penalty imposed on the appellant for wrongly availed modvat credit, while confirming the interest portion. The Tribunal found the imposition of penalty in the remand proceedings unjustified as the Revenue did not appeal against the initial order that did not impose a penalty. Emphasizing procedural fairness, the judgment underscored the importance of protecting the appellant's rights and adhering to legal principles during the appeal process. The appeal was disposed of in favor of the appellant, highlighting the significance of upholding established legal norms in such cases. en-us Fri, 11 Mar 2011 00:00:00 +0530 Thu, 22 Dec 2011 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207701 The Tribunal set aside the penalty imposed on the appellant for wrongly availed modvat credit, while confirming the interest portion. The Tribunal found the imposition of penalty in the remand proceedings unjustified as the Revenue did not appeal against the initial order that did not impose a penalty. Emphasizing procedural fairness, the judgment underscored the importance of protecting the appellant's rights and adhering to legal principles during the appeal process. The appeal was disposed of in favor of the appellant, highlighting the significance of upholding established legal norms in such cases. Case-Laws Central Excise Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207701