https://www.taxtmi.com/caselaws?id=356542 The Tribunal upheld the decision to deny the appellant's suo motu credits for duty involved in freight and insurance, citing the BDH Industries Ltd. case. Despite the High Court's approval of the decision on FOB value and insurance, the specific issue of credit remained unresolved. The Revenue's appeal regarding cash recovery and penalty imposition was dismissed, as the recovery was based on utilized credit and the penalty lacked proper invocation in the show-cause notice. Consequently, all appeals by both parties were disposed of, including the cross objection. en-us Fri, 15 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 07:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356542 The Tribunal upheld the decision to deny the appellant's suo motu credits for duty involved in freight and insurance, citing the BDH Industries Ltd. case. Despite the High Court's approval of the decision on FOB value and insurance, the specific issue of credit remained unresolved. The Revenue's appeal regarding cash recovery and penalty imposition was dismissed, as the recovery was based on utilized credit and the penalty lacked proper invocation in the show-cause notice. Consequently, all appeals by both parties were disposed of, including the cross objection. Case-Laws Central Excise Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356542