https://www.taxtmi.com/caselaws?id=211774 The appeal by the Revenue against the dropping of the mandatory penalty under Section 11AC of the Central Excise Act, 1944 was dismissed by the Tribunal. The issue centered on the entitlement for credit on welding electrodes used for repair and maintenance of plant and machinery. The judge ruled that since the mandatory penalty criteria were not met and the entitlement for credit was still in dispute, the penalty could not be imposed. The previous Tribunal order allowing credit on welding electrodes for repair and maintenance purposes was upheld, leading to the dismissal of the Revenue's appeal. en-us Wed, 13 Jul 2011 00:00:00 +0530 Thu, 01 Mar 2012 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211774 The appeal by the Revenue against the dropping of the mandatory penalty under Section 11AC of the Central Excise Act, 1944 was dismissed by the Tribunal. The issue centered on the entitlement for credit on welding electrodes used for repair and maintenance of plant and machinery. The judge ruled that since the mandatory penalty criteria were not met and the entitlement for credit was still in dispute, the penalty could not be imposed. The previous Tribunal order allowing credit on welding electrodes for repair and maintenance purposes was upheld, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211774