https://www.taxtmi.com/caselaws?id=239564 The Tribunal allowed the appeal, setting aside the penalty under Rule 15(2) of the CENVAT Credit Rules 2004, upholding the penalty under Rule 15(1), and ordering the refund of the excess amount paid by the appellant. The appellant's misunderstanding of legal provisions regarding duty payment on imported tee nuts was noted, leading to the decision to refund the excess amount and dismiss the penalty under Rule 15(2). en-us Fri, 16 Aug 2013 00:00:00 +0530 Sat, 16 Nov 2013 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239564 The Tribunal allowed the appeal, setting aside the penalty under Rule 15(2) of the CENVAT Credit Rules 2004, upholding the penalty under Rule 15(1), and ordering the refund of the excess amount paid by the appellant. The appellant's misunderstanding of legal provisions regarding duty payment on imported tee nuts was noted, leading to the decision to refund the excess amount and dismiss the penalty under Rule 15(2). Case-Laws Central Excise Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239564