https://www.taxtmi.com/caselaws?id=356131 The tribunal dismissed the appeal against the order confirming the demand of duty and penalty under the CENVAT Credit Rules, 2004. The penalty was upheld based on statutory provisions, emphasizing the strict application of penalty provisions under the law. The appellant's argument regarding inadvertent error in credit utilization was not considered a valid ground to foreclose the penalty imposition. Mitigating factors were deemed insufficient to warrant a reduction or waiver of the prescribed penalty. en-us Fri, 29 Sep 2017 00:00:00 +0530 Mon, 26 Feb 2018 08:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356131 The tribunal dismissed the appeal against the order confirming the demand of duty and penalty under the CENVAT Credit Rules, 2004. The penalty was upheld based on statutory provisions, emphasizing the strict application of penalty provisions under the law. The appellant's argument regarding inadvertent error in credit utilization was not considered a valid ground to foreclose the penalty imposition. Mitigating factors were deemed insufficient to warrant a reduction or waiver of the prescribed penalty. Case-Laws Central Excise Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356131