https://www.taxtmi.com/caselaws?id=2142 The appellate tribunal set aside the penalty imposed on the appellants for wrong availment of CENVAT credit under Rule 15 of the CENVAT Credit Rules, 2004. The tribunal held that since the demand and interest had been paid before the show-cause notice was issued, the penalty was not justified. The tribunal found that the penalty should have been vacated based on the case law cited by the appellants, leading to the appeal being allowed. en-us Fri, 15 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2142 The appellate tribunal set aside the penalty imposed on the appellants for wrong availment of CENVAT credit under Rule 15 of the CENVAT Credit Rules, 2004. The tribunal held that since the demand and interest had been paid before the show-cause notice was issued, the penalty was not justified. The tribunal found that the penalty should have been vacated based on the case law cited by the appellants, leading to the appeal being allowed. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2142