https://www.taxtmi.com/caselaws?id=253544 A challenge to the Tribunal's view on a show cause notice issued under Section 11A(1) of the Central Excise Act for alleged wrongful availment of CENVAT credit did not raise any substantial question of law. The Tribunal's conclusion rested on factual findings that the notice proceeded on an inapplicable footing, there was no fraud, wilful misstatement, collusion, suppression of facts, or intent to evade duty, and the assessee corrected the lapse once pointed out by making the required entries. On that factual basis, further pursuit of the proceedings was treated as unjustified and the appeal lacked merit. en-us Thu, 13 Mar 2014 00:00:00 +0530 Thu, 27 Nov 2014 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253544 A challenge to the Tribunal's view on a show cause notice issued under Section 11A(1) of the Central Excise Act for alleged wrongful availment of CENVAT credit did not raise any substantial question of law. The Tribunal's conclusion rested on factual findings that the notice proceeded on an inapplicable footing, there was no fraud, wilful misstatement, collusion, suppression of facts, or intent to evade duty, and the assessee corrected the lapse once pointed out by making the required entries. On that factual basis, further pursuit of the proceedings was treated as unjustified and the appeal lacked merit. Case-Laws Central Excise Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253544