https://www.taxtmi.com/caselaws?id=265759 The Tribunal upheld the decision of the Commissioner (Appeals) to allow a reduced penalty of 25% to the respondents, considering the circumstances and events leading to the restoration of the demand for cenvat credit. The judgment emphasized procedural fairness and adherence to legal provisions in tax matters, rejecting Revenue's appeal for restoration of an equal penalty. en-us Fri, 17 Apr 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265759 The Tribunal upheld the decision of the Commissioner (Appeals) to allow a reduced penalty of 25% to the respondents, considering the circumstances and events leading to the restoration of the demand for cenvat credit. The judgment emphasized procedural fairness and adherence to legal provisions in tax matters, rejecting Revenue's appeal for restoration of an equal penalty. Case-Laws Central Excise Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265759