https://www.taxtmi.com/caselaws?id=174457 Penalty for alleged wrongful Cenvat credit was not sustained because the Tribunal found no intentional evasion of duty, and the High Court held that finding to be consistent with earlier appellate orders in similar facts. The Court accepted that duty demand could stand while the penalty was set aside on the basis of absence of deliberate suppression or mens rea, and found no substantial question of law warranting interference. The appeal was also viewed against an earlier dismissal concerning an identical order, leaving no fresh legal issue for consideration. Revenue's appeal was dismissed and the Tribunal's order upheld. en-us Thu, 28 Oct 2010 00:00:00 +0530 Thu, 08 Oct 2015 15:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174457 Penalty for alleged wrongful Cenvat credit was not sustained because the Tribunal found no intentional evasion of duty, and the High Court held that finding to be consistent with earlier appellate orders in similar facts. The Court accepted that duty demand could stand while the penalty was set aside on the basis of absence of deliberate suppression or mens rea, and found no substantial question of law warranting interference. The appeal was also viewed against an earlier dismissal concerning an identical order, leaving no fresh legal issue for consideration. Revenue's appeal was dismissed and the Tribunal's order upheld. Case-Laws Central Excise Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174457