https://www.taxtmi.com/caselaws?id=3293 The Appellate Tribunal CESTAT, Kolkata allowed the appeal in favor of the appellants, rectifying the unjust denial of credit of duty and penalty. The Tribunal emphasized that the denial of credit and penalty imposition on the appellants due to the peculiar procedure adopted by M/s SAIL was a gross miscarriage of justice. The lower appellate authority had already reduced the penalty on M/s SAIL, indicating leniency. The Tribunal set aside the impugned order, allowing the appellants to avail credit of duty and waiving the penalty imposed on them, ultimately correcting the situation not caused by them. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3293 The Appellate Tribunal CESTAT, Kolkata allowed the appeal in favor of the appellants, rectifying the unjust denial of credit of duty and penalty. The Tribunal emphasized that the denial of credit and penalty imposition on the appellants due to the peculiar procedure adopted by M/s SAIL was a gross miscarriage of justice. The lower appellate authority had already reduced the penalty on M/s SAIL, indicating leniency. The Tribunal set aside the impugned order, allowing the appellants to avail credit of duty and waiving the penalty imposed on them, ultimately correcting the situation not caused by them. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3293