https://www.taxtmi.com/caselaws?id=332317 The Tribunal set aside the penalty imposed on the appellants for irregularly availing credit on capital goods without a determination of duty in the show cause notice. The penalty was deemed unsustainable as there was no evidence of intentional wrongdoing or determination of duty. The Tribunal upheld the recovery of interest but modified the order by removing the penalty, citing that without a demand of duty, penalty under section 11AC was not applicable. The appeal was partly allowed with consequential reliefs granted. en-us Fri, 22 Jan 2016 00:00:00 +0530 Wed, 16 Nov 2016 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332317 The Tribunal set aside the penalty imposed on the appellants for irregularly availing credit on capital goods without a determination of duty in the show cause notice. The penalty was deemed unsustainable as there was no evidence of intentional wrongdoing or determination of duty. The Tribunal upheld the recovery of interest but modified the order by removing the penalty, citing that without a demand of duty, penalty under section 11AC was not applicable. The appeal was partly allowed with consequential reliefs granted. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332317