https://www.taxtmi.com/caselaws?id=211471 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed for procedural infringement or intention to evade payment of duty. It found that the appellant promptly reversed the inadmissible credits upon discovery, indicating no intention to evade duty. Citing relevant case law, the Tribunal held that penalties were not justified as duty was paid voluntarily and evasion was not mentioned in the show-cause notice. The Commissioner's order was deemed unsustainable in law, leading to the appeal being allowed and penalties being overturned. en-us Thu, 04 Aug 2011 00:00:00 +0530 Sat, 25 Feb 2012 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211471 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed for procedural infringement or intention to evade payment of duty. It found that the appellant promptly reversed the inadmissible credits upon discovery, indicating no intention to evade duty. Citing relevant case law, the Tribunal held that penalties were not justified as duty was paid voluntarily and evasion was not mentioned in the show-cause notice. The Commissioner's order was deemed unsustainable in law, leading to the appeal being allowed and penalties being overturned. Case-Laws Service Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211471