https://www.taxtmi.com/caselaws?id=209082 The tribunal dispensed with the pre-deposit requirement of the balance amount of duty and penalty, proceeding to decide the appeal with the consent of both parties. The case involved an allegation of taking modvat credit without proper intimation, which the appellants disputed. The liability for duty on goods initially cleared without payment was confirmed by the original adjudicating authority and upheld by the Commissioner (Appeals), but the appellants contested this, arguing no duty was paid at the time of removal. The judgment stressed the need for verifying factual aspects like rewarehousing certificates and modvat credit, remanding the matter for a fresh decision. en-us Mon, 07 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209082 The tribunal dispensed with the pre-deposit requirement of the balance amount of duty and penalty, proceeding to decide the appeal with the consent of both parties. The case involved an allegation of taking modvat credit without proper intimation, which the appellants disputed. The liability for duty on goods initially cleared without payment was confirmed by the original adjudicating authority and upheld by the Commissioner (Appeals), but the appellants contested this, arguing no duty was paid at the time of removal. The judgment stressed the need for verifying factual aspects like rewarehousing certificates and modvat credit, remanding the matter for a fresh decision. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209082