https://www.taxtmi.com/caselaws?id=211369 The High Court ruled in favor of the assessee, granting a complete waiver of the duty amount under Section 35F of the Central Excise Act, 1944. The Court considered judgments from other High Courts supporting the assessee's case regarding the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004 before 1 April 2008. The High Court found a prima facie case in favor of the assessee, leading to a waiver of the duty amount, interest, and penalty. The Appeal was disposed of with no order as to costs. en-us Mon, 18 Jul 2011 00:00:00 +0530 Fri, 01 Jun 2012 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211369 The High Court ruled in favor of the assessee, granting a complete waiver of the duty amount under Section 35F of the Central Excise Act, 1944. The Court considered judgments from other High Courts supporting the assessee's case regarding the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004 before 1 April 2008. The High Court found a prima facie case in favor of the assessee, leading to a waiver of the duty amount, interest, and penalty. The Appeal was disposed of with no order as to costs. Case-Laws Service Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211369