https://www.taxtmi.com/caselaws?id=172679 The appeal was allowed regarding the denial of input-duty credit to the appellants. The Tribunal found the rejection of input-duty credit unjustifiable due to procedural lapses and emphasized the importance of allowing substantive rights. However, specific details regarding the appeal against the penalty imposed on the Director under Rule 26 of the Central Excise Rules, 2002 were not provided in the summarized judgment. en-us Fri, 05 Sep 2008 00:00:00 +0530 Thu, 27 Aug 2015 14:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172679 The appeal was allowed regarding the denial of input-duty credit to the appellants. The Tribunal found the rejection of input-duty credit unjustifiable due to procedural lapses and emphasized the importance of allowing substantive rights. However, specific details regarding the appeal against the penalty imposed on the Director under Rule 26 of the Central Excise Rules, 2002 were not provided in the summarized judgment. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172679