https://www.taxtmi.com/caselaws?id=271478 The High Court dismissed both appeals, upholding the Tribunal's decision to set aside the demand for wrongfully availed Cenvat credit and the penalty under Section 11AC of the Central Excise Act. The judgment emphasized adherence to the rules in force at the time and the absence of evidence supporting intentional evasion of duty by the assessee. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 14 Jan 2017 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271478 The High Court dismissed both appeals, upholding the Tribunal's decision to set aside the demand for wrongfully availed Cenvat credit and the penalty under Section 11AC of the Central Excise Act. The judgment emphasized adherence to the rules in force at the time and the absence of evidence supporting intentional evasion of duty by the assessee. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271478