https://www.taxtmi.com/caselaws?id=353745 The Tribunal set aside the impugned order, allowing the appeal with consequential relief, due to misinterpretation by lower authorities regarding filing requirements under Rule 6(3A) and lack of dispute on reversal calculations made by the appellant. The appellant's compliance with procedures for reversing cenvat credit attributable to trading activities was upheld, emphasizing the sufficiency of the initial exercise of the option without annual filings. The demand raised solely based on alleged non-compliance with annual filing was deemed invalid. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353745 The Tribunal set aside the impugned order, allowing the appeal with consequential relief, due to misinterpretation by lower authorities regarding filing requirements under Rule 6(3A) and lack of dispute on reversal calculations made by the appellant. The appellant's compliance with procedures for reversing cenvat credit attributable to trading activities was upheld, emphasizing the sufficiency of the initial exercise of the option without annual filings. The demand raised solely based on alleged non-compliance with annual filing was deemed invalid. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353745