https://www.taxtmi.com/caselaws?id=246663 The judgment upheld the demand for cenvat credit and interest due to improper availment by the appellant. The penalty under Section 11AC was set aside, considering the circumstances and the appellant's cooperation in rectifying the situation. The decision aimed to balance recovery with fairness, acknowledging the appellant's willingness to address the issue. en-us Fri, 16 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246663 The judgment upheld the demand for cenvat credit and interest due to improper availment by the appellant. The penalty under Section 11AC was set aside, considering the circumstances and the appellant's cooperation in rectifying the situation. The decision aimed to balance recovery with fairness, acknowledging the appellant's willingness to address the issue. Case-Laws Central Excise Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246663