https://www.taxtmi.com/caselaws?id=187687 The Tribunal set aside the duty demand confirmation and penalty imposition under Sections 11A and 11AC of the Central Excise Act, 1944, respectively. The appellant's appeal succeeded as there was no legal requirement to reverse CENVAT credit on inputs written off in the books of accounts during the relevant period. The Tribunal emphasized the absence of specific provisions mandating such reversal, leading to the ruling in favor of the appellant against the duty demand and penalty imposition. en-us Thu, 06 Aug 2015 00:00:00 +0530 Wed, 02 Nov 2016 21:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187687 The Tribunal set aside the duty demand confirmation and penalty imposition under Sections 11A and 11AC of the Central Excise Act, 1944, respectively. The appellant's appeal succeeded as there was no legal requirement to reverse CENVAT credit on inputs written off in the books of accounts during the relevant period. The Tribunal emphasized the absence of specific provisions mandating such reversal, leading to the ruling in favor of the appellant against the duty demand and penalty imposition. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187687