https://www.taxtmi.com/caselaws?id=186285 The Tribunal upheld the decision to set aside the Order-in-original, ruling in favor of the assessee in a case concerning the jurisdiction of the adjudicating authority over duty reassessment and CENVAT credit. The appellant successfully challenged the denial of credit based on supplementary invoices, as the absence of penalty or interest on the supplier for suppression of facts rendered Rule 7(b) of the Cenvat Credit Rules, 2002, inapplicable. The Tribunal's interference with the show cause cum demand notice was overturned, emphasizing the lack of findings on willful misstatement or suppression of facts against the supplier. en-us Wed, 11 Mar 2015 00:00:00 +0530 Wed, 16 Nov 2016 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186285 The Tribunal upheld the decision to set aside the Order-in-original, ruling in favor of the assessee in a case concerning the jurisdiction of the adjudicating authority over duty reassessment and CENVAT credit. The appellant successfully challenged the denial of credit based on supplementary invoices, as the absence of penalty or interest on the supplier for suppression of facts rendered Rule 7(b) of the Cenvat Credit Rules, 2002, inapplicable. The Tribunal's interference with the show cause cum demand notice was overturned, emphasizing the lack of findings on willful misstatement or suppression of facts against the supplier. Case-Laws Central Excise Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186285