https://www.taxtmi.com/caselaws?id=3252 The Tribunal allowed the appeal filed by the revenue against the dropping of proceedings for recovery of excess Cenvat credit. The respondents were found to have received inputs with excess credit, leading to show cause notices. The Tribunal held that the excess credit was not admissible as the respondents failed to provide evidence of actual duty paid. The demand was upheld without imposing a penalty, differing from previous cases where recovery was sought directly from dealers. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3252 The Tribunal allowed the appeal filed by the revenue against the dropping of proceedings for recovery of excess Cenvat credit. The respondents were found to have received inputs with excess credit, leading to show cause notices. The Tribunal held that the excess credit was not admissible as the respondents failed to provide evidence of actual duty paid. The demand was upheld without imposing a penalty, differing from previous cases where recovery was sought directly from dealers. Case-Laws Central Excise Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3252