https://www.taxtmi.com/caselaws?id=708 The Tribunal overturned the Commissioner (Appeals)'s decision to deny Modvat credit and impose a penalty on a manufacturer for a procedural lapse in filling RG-23A Part-I register. Citing consistent precedent since 1998, the Tribunal held that clerical errors in Part-I did not justify credit denial or penalties. The appeal was allowed, providing relief to the appellant and emphasizing the importance of previous rulings in ensuring fairness and consistency in such cases. en-us Thu, 02 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=708 The Tribunal overturned the Commissioner (Appeals)'s decision to deny Modvat credit and impose a penalty on a manufacturer for a procedural lapse in filling RG-23A Part-I register. Citing consistent precedent since 1998, the Tribunal held that clerical errors in Part-I did not justify credit denial or penalties. The appeal was allowed, providing relief to the appellant and emphasizing the importance of previous rulings in ensuring fairness and consistency in such cases. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=708