https://www.taxtmi.com/caselaws?id=348724 The Tribunal allowed the appeal by the manufacturing company in a case involving the violation of Cenvat Credit Rules. The Adjudicating Authority's decision to demand payment along with interest without imposing a penalty was upheld, as the absence of malicious intent was noted. The Commissioner (Appeal) had imposed a penalty under Rule 15 (2) of the Rules, but the Tribunal disagreed, emphasizing the lack of evidence of fraud or intent to evade tax. The original order was restored, and the appellant's appeal was successful. en-us Thu, 04 May 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348724 The Tribunal allowed the appeal by the manufacturing company in a case involving the violation of Cenvat Credit Rules. The Adjudicating Authority's decision to demand payment along with interest without imposing a penalty was upheld, as the absence of malicious intent was noted. The Commissioner (Appeal) had imposed a penalty under Rule 15 (2) of the Rules, but the Tribunal disagreed, emphasizing the lack of evidence of fraud or intent to evade tax. The original order was restored, and the appellant's appeal was successful. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348724