https://www.taxtmi.com/caselaws?id=195515 The appellate tribunal allowed the appeal by remanding the case for further examination by the adjudicating authority. The tribunal found the basis for the demand of duty and penalty unfounded, emphasizing the need for proper verification of records and ensuring a fair hearing. The decision aimed to rectify discrepancies in the initial order and ensure accurate utilization of MODVAT credits in compliance with legal requirements, providing a just resolution to the dispute over alleged irregular availment of MODVAT credit and penalty imposition. en-us Mon, 24 Oct 2016 00:00:00 +0530 Thu, 02 Nov 2017 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195515 The appellate tribunal allowed the appeal by remanding the case for further examination by the adjudicating authority. The tribunal found the basis for the demand of duty and penalty unfounded, emphasizing the need for proper verification of records and ensuring a fair hearing. The decision aimed to rectify discrepancies in the initial order and ensure accurate utilization of MODVAT credits in compliance with legal requirements, providing a just resolution to the dispute over alleged irregular availment of MODVAT credit and penalty imposition. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195515