https://www.taxtmi.com/caselaws?id=245383 The appeal was partially allowed with the waiver of penalty but confirmation of duty demand. The appellant's appeal was restored based on the availability of Cenvat credit to the transferee company under Rule 10 of the Cenvat Credit Rules, 2004, due to an approved Scheme of Amalgamation. The judgment emphasized procedural fairness in appeal hearings and highlighted the importance of allowing parties a reasonable opportunity to present their case. It also demonstrated the court's consideration of legal provisions and unique circumstances to achieve a balance between procedural integrity and substantive justice. en-us Tue, 20 Mar 2012 00:00:00 +0530 Fri, 28 Mar 2014 06:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245383 The appeal was partially allowed with the waiver of penalty but confirmation of duty demand. The appellant's appeal was restored based on the availability of Cenvat credit to the transferee company under Rule 10 of the Cenvat Credit Rules, 2004, due to an approved Scheme of Amalgamation. The judgment emphasized procedural fairness in appeal hearings and highlighted the importance of allowing parties a reasonable opportunity to present their case. It also demonstrated the court's consideration of legal provisions and unique circumstances to achieve a balance between procedural integrity and substantive justice. Case-Laws Central Excise Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245383