https://www.taxtmi.com/caselaws?id=343394 Duplicative penalty proceedings for the same wrongful availment of Cenvat credit cannot be sustained where the identical credit amount had already been included in earlier adjudication and disallowance. Once the very same credit had been subjected to prior proceedings, a second penalty on that amount was treated as unjustified. The penalty was therefore dropped, the impugned order was modified, and consequential relief followed in favour of the assessee. en-us Wed, 19 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343394 Duplicative penalty proceedings for the same wrongful availment of Cenvat credit cannot be sustained where the identical credit amount had already been included in earlier adjudication and disallowance. Once the very same credit had been subjected to prior proceedings, a second penalty on that amount was treated as unjustified. The penalty was therefore dropped, the impugned order was modified, and consequential relief followed in favour of the assessee. Case-Laws Service Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343394