https://www.taxtmi.com/caselaws?id=216219 The Appellate Tribunal CESTAT, NEW DELHI allowed the appeal, ruling that the imposition of a mandatory penalty under Section 11AC was not warranted for the irregular availment of credit of special additional duty of customs and service tax. The Tribunal found that the appellant had taken the credit in good faith based on a misunderstanding, rectified the mistake promptly, and had no mala fide intent. Therefore, refraining from issuing a show cause notice under Section 11A(2B), the Tribunal granted relief to the appellant, distinguishing the case from UOI v. Rajasthan Spinning & Weaving Mills. en-us Thu, 26 Aug 2010 00:00:00 +0530 Mon, 03 Sep 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216219 The Appellate Tribunal CESTAT, NEW DELHI allowed the appeal, ruling that the imposition of a mandatory penalty under Section 11AC was not warranted for the irregular availment of credit of special additional duty of customs and service tax. The Tribunal found that the appellant had taken the credit in good faith based on a misunderstanding, rectified the mistake promptly, and had no mala fide intent. Therefore, refraining from issuing a show cause notice under Section 11A(2B), the Tribunal granted relief to the appellant, distinguishing the case from UOI v. Rajasthan Spinning & Weaving Mills. Case-Laws Central Excise Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216219