https://www.taxtmi.com/caselaws?id=246162 The Tribunal, comprising Smt. Archana Wadhwa and Shri Sahab Singh, decided to dispense with the pre-deposit condition of duty and penalty based on the appellant's prima facie case on merits. The judgment emphasized the conflicting interpretations on Cenvat credit for iron and steel items, the absence of malafide intent by the appellant, and the relevance of prevailing legal decisions during the relevant period. en-us Mon, 07 Jan 2013 00:00:00 +0530 Fri, 18 Apr 2014 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246162 The Tribunal, comprising Smt. Archana Wadhwa and Shri Sahab Singh, decided to dispense with the pre-deposit condition of duty and penalty based on the appellant's prima facie case on merits. The judgment emphasized the conflicting interpretations on Cenvat credit for iron and steel items, the absence of malafide intent by the appellant, and the relevance of prevailing legal decisions during the relevant period. Case-Laws Central Excise Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246162