https://www.taxtmi.com/caselaws?id=265345 The Tribunal ruled in favor of the appellant, holding that the denial of self-credit and penalty imposition were unwarranted as the appellant's actions were revenue neutral. The appellant's entitlement to pay duty through PLA increased after reversing the excess Cenvat credit, justifying the self-credit entry. The Tribunal found the denial of self-credit by the Assistant Commissioner unjustified and unsustainable, leading to the reversal of the penalty imposed by adjusting subsequent refunds. The impugned orders were set aside, and the appeals were allowed with consequential relief to the appellant. en-us Wed, 28 Jan 2015 00:00:00 +0530 Sat, 02 Jan 2016 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265345 The Tribunal ruled in favor of the appellant, holding that the denial of self-credit and penalty imposition were unwarranted as the appellant's actions were revenue neutral. The appellant's entitlement to pay duty through PLA increased after reversing the excess Cenvat credit, justifying the self-credit entry. The Tribunal found the denial of self-credit by the Assistant Commissioner unjustified and unsustainable, leading to the reversal of the penalty imposed by adjusting subsequent refunds. The impugned orders were set aside, and the appeals were allowed with consequential relief to the appellant. Case-Laws Central Excise Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265345