https://www.taxtmi.com/caselaws?id=188716 The court upheld the revenue's decision, finding the appellant knowingly involved in availing credit twice, rejecting the claim of absence of mens rea. The court dismissed the writ appeal without costs, supporting the imposition of restrictions based on the deliberate conduct of the assessee in splitting credit entries. en-us Thu, 22 Sep 2011 00:00:00 +0530 Tue, 10 Jan 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188716 The court upheld the revenue's decision, finding the appellant knowingly involved in availing credit twice, rejecting the claim of absence of mens rea. The court dismissed the writ appeal without costs, supporting the imposition of restrictions based on the deliberate conduct of the assessee in splitting credit entries. Case-Laws Central Excise Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188716