https://www.taxtmi.com/caselaws?id=357777 The Tribunal upheld the Commissioner (Appeals)' decision to set aside penalties imposed under Section 11AC of the Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004. The penalties were deemed unjust due to the party's genuine interpretation issues rather than intentional misconduct, supported by relevant documents. The Revenue's appeal challenging the penalty setting aside was rejected, emphasizing the absence of malafide actions and the matter being a legal interpretation dispute. en-us Mon, 08 Jan 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357777 The Tribunal upheld the Commissioner (Appeals)' decision to set aside penalties imposed under Section 11AC of the Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004. The penalties were deemed unjust due to the party's genuine interpretation issues rather than intentional misconduct, supported by relevant documents. The Revenue's appeal challenging the penalty setting aside was rejected, emphasizing the absence of malafide actions and the matter being a legal interpretation dispute. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357777