https://www.taxtmi.com/caselaws?id=337790 The Appellate Tribunal CESTAT ALLAHABAD held that the appellant, a manufacturer of Copper Winding Wires, was not liable to reverse Cenvat credit on goods removed as scrap. The Tribunal found that since the appellant voluntarily paid the differential duty without deliberate suppression or fraud, no Show Cause Notice was necessary under Section 11A(2) of the Central Excise Act. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant any consequential benefits as per the law. en-us Fri, 18 Nov 2016 00:00:00 +0530 Wed, 18 Jan 2017 08:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337790 The Appellate Tribunal CESTAT ALLAHABAD held that the appellant, a manufacturer of Copper Winding Wires, was not liable to reverse Cenvat credit on goods removed as scrap. The Tribunal found that since the appellant voluntarily paid the differential duty without deliberate suppression or fraud, no Show Cause Notice was necessary under Section 11A(2) of the Central Excise Act. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant any consequential benefits as per the law. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337790