https://www.taxtmi.com/caselaws?id=347650 Improper availment of CENVAT credit on xerox copies of invoices was treated as an established contravention, but the Tribunal reduced the equivalent penalty because the duty-related reversals had already been made and the surrounding record did not justify the full amount. Clearance of goods for job work without the required declaration under the exemption notification was also held to be a valid penalty case, yet the penalty was reduced in light of the closure of the unit and other surrounding facts. The order was modified only on quantum, applying proportionality and the ends of justice. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347650 Improper availment of CENVAT credit on xerox copies of invoices was treated as an established contravention, but the Tribunal reduced the equivalent penalty because the duty-related reversals had already been made and the surrounding record did not justify the full amount. Clearance of goods for job work without the required declaration under the exemption notification was also held to be a valid penalty case, yet the penalty was reduced in light of the closure of the unit and other surrounding facts. The order was modified only on quantum, applying proportionality and the ends of justice. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347650