https://www.taxtmi.com/caselaws?id=350724 The appeals were directed against an Order-in-Original confirming a demand of wrongly availed credit by M/s. Bhavshakti Steelmines Pvt Ltd. The demand was upheld due to the appellant availing credit on invoices for scrap not received. Penalties under Rule 26 were contested, with the Tribunal setting them aside for other appellants, citing the provision's inapplicability to companies and the absence of the relevant provision before March 2007. The Tribunal remanded the appeals of M/s. Bhavshakti Steelmines Pvt Ltd for a fresh order, emphasizing adherence to natural justice principles and providing detailed reasoning for the decision. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sat, 23 Dec 2017 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350724 The appeals were directed against an Order-in-Original confirming a demand of wrongly availed credit by M/s. Bhavshakti Steelmines Pvt Ltd. The demand was upheld due to the appellant availing credit on invoices for scrap not received. Penalties under Rule 26 were contested, with the Tribunal setting them aside for other appellants, citing the provision's inapplicability to companies and the absence of the relevant provision before March 2007. The Tribunal remanded the appeals of M/s. Bhavshakti Steelmines Pvt Ltd for a fresh order, emphasizing adherence to natural justice principles and providing detailed reasoning for the decision. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350724