https://www.taxtmi.com/caselaws?id=356627 The Appellate Tribunal allowed the change of cause title from Commissioner of Service Tax to Commissioner of GST & Central Excise. Regarding the non-reversal of Special Additional Duty (SAD) on imported inputs and the penalty imposition under Rule 15 (2) of Cenvat Credit Rules, 2004, the Tribunal ruled in favor of the appellant. The appellant was granted the benefit of reduced penalty based on early payment of duty liability and interest, following a Supreme Court ruling. The Commissioner (Appeals) order was set aside, and the penalty was restricted to 25% of the original authority's imposition. en-us Tue, 26 Dec 2017 00:00:00 +0530 Fri, 09 Mar 2018 06:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356627 The Appellate Tribunal allowed the change of cause title from Commissioner of Service Tax to Commissioner of GST & Central Excise. Regarding the non-reversal of Special Additional Duty (SAD) on imported inputs and the penalty imposition under Rule 15 (2) of Cenvat Credit Rules, 2004, the Tribunal ruled in favor of the appellant. The appellant was granted the benefit of reduced penalty based on early payment of duty liability and interest, following a Supreme Court ruling. The Commissioner (Appeals) order was set aside, and the penalty was restricted to 25% of the original authority's imposition. Case-Laws Central Excise Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356627