https://www.taxtmi.com/caselaws?id=246388 The appeal was allowed in favor of the appellant as the confusion regarding the availability of Cenvat credit on outward freight, coupled with the appellant's bona fide belief and the absence of suppression of facts, led the judge to find the penalty imposition unjustified. The judge determined that the provisions for invoking suppression of facts were not applicable in this case, ultimately setting aside the Commissioner (Appeals)'s order and ruling in favor of the appellant. en-us Fri, 17 Feb 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246388 The appeal was allowed in favor of the appellant as the confusion regarding the availability of Cenvat credit on outward freight, coupled with the appellant's bona fide belief and the absence of suppression of facts, led the judge to find the penalty imposition unjustified. The judge determined that the provisions for invoking suppression of facts were not applicable in this case, ultimately setting aside the Commissioner (Appeals)'s order and ruling in favor of the appellant. Case-Laws Central Excise Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246388