https://www.taxtmi.com/caselaws?id=236589 Cenvat credit cannot be denied for a marginal shortage in the weight of H.R. coils where excise duty was paid on the full quantity by the manufacturer; a minor weight difference supported by debit notes did not justify reversal of credit, and the related duty, interest and penalty were set aside. Where the assessable value of final products increased, duty became payable on the revised value, so the demand, interest and penalty on the escalated amount were sustained. Penalty on the Director under Rule 26 was not justified in the absence of mala fides in a legal or technical dispute, and the personal penalty was set aside. en-us Thu, 02 May 2013 00:00:00 +0530 Tue, 29 Oct 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236589 Cenvat credit cannot be denied for a marginal shortage in the weight of H.R. coils where excise duty was paid on the full quantity by the manufacturer; a minor weight difference supported by debit notes did not justify reversal of credit, and the related duty, interest and penalty were set aside. Where the assessable value of final products increased, duty became payable on the revised value, so the demand, interest and penalty on the escalated amount were sustained. Penalty on the Director under Rule 26 was not justified in the absence of mala fides in a legal or technical dispute, and the personal penalty was set aside. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236589