https://www.taxtmi.com/caselaws?id=208024 The Tribunal dismissed the appeal regarding the claim of Cenvat credit on short-received material. It held that the appellant's recredit of the amount without proper intimation after seeking immunity was unjustified. The plea of time bar on the show cause notice and discrepancies in the ER-1 return were not considered as they were not raised earlier in the proceedings. The penalty imposed under Cenvat Credit Rules was upheld based on the principles outlined in the Central Excise Act. en-us Thu, 10 Feb 2011 00:00:00 +0530 Tue, 03 Jan 2012 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208024 The Tribunal dismissed the appeal regarding the claim of Cenvat credit on short-received material. It held that the appellant's recredit of the amount without proper intimation after seeking immunity was unjustified. The plea of time bar on the show cause notice and discrepancies in the ER-1 return were not considered as they were not raised earlier in the proceedings. The penalty imposed under Cenvat Credit Rules was upheld based on the principles outlined in the Central Excise Act. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208024