https://www.taxtmi.com/caselaws?id=347931 The High Court upheld the order of the Tribunal, dismissing the appeal against the Commissioner (Appeals) decision confirming the demand of modvat credit, penalty imposition, and interest recovery. The appellant had availed cenvat credit without receiving inputs and re-credited the amount suo moto. The Tribunal rejected the appeal on grounds of time bar and merit, but the High Court directed to decide on merit. As the issue had been previously decided against the appellant, the appeal was deemed unsustainable, leading to its dismissal. en-us Wed, 19 Jul 2017 00:00:00 +0530 Thu, 14 Sep 2017 07:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347931 The High Court upheld the order of the Tribunal, dismissing the appeal against the Commissioner (Appeals) decision confirming the demand of modvat credit, penalty imposition, and interest recovery. The appellant had availed cenvat credit without receiving inputs and re-credited the amount suo moto. The Tribunal rejected the appeal on grounds of time bar and merit, but the High Court directed to decide on merit. As the issue had been previously decided against the appellant, the appeal was deemed unsustainable, leading to its dismissal. Case-Laws Central Excise Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347931