https://www.taxtmi.com/caselaws?id=218547 The High Court upheld the Tribunal's decision in Tax Appeal No. 1332 of 2011, dismissing the revenue's challenge against an order under Section 35(G) of the Central Excise Act, 1944. The dispute involved central excise duty, Cenvat credit, interest, and penalty. The Tribunal found the credit was based on invoices from dealers, not the supplier, and emphasized the need for proper documentation. With no evidence of non-receipt of goods or transaction genuineness, the High Court affirmed the decision. A similar outcome was reached in Tax Appeal No. 1358 of 2011, highlighting the importance of regulatory compliance in such disputes. en-us Wed, 08 Feb 2012 00:00:00 +0530 Wed, 10 Oct 2012 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218547 The High Court upheld the Tribunal's decision in Tax Appeal No. 1332 of 2011, dismissing the revenue's challenge against an order under Section 35(G) of the Central Excise Act, 1944. The dispute involved central excise duty, Cenvat credit, interest, and penalty. The Tribunal found the credit was based on invoices from dealers, not the supplier, and emphasized the need for proper documentation. With no evidence of non-receipt of goods or transaction genuineness, the High Court affirmed the decision. A similar outcome was reached in Tax Appeal No. 1358 of 2011, highlighting the importance of regulatory compliance in such disputes. Case-Laws Central Excise Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218547