https://www.taxtmi.com/caselaws?id=361216 The High Court upheld the Tribunal's decision, ruling that the demand of interest was unsustainable as the credit had been reversed before utilization. The Court also found that the imposition of penalty was unwarranted due to the lack of evidence showing intention to evade duty. The appeal was dismissed as no substantial question of law arose from the Tribunal's decision. en-us Tue, 15 May 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361216 The High Court upheld the Tribunal's decision, ruling that the demand of interest was unsustainable as the credit had been reversed before utilization. The Court also found that the imposition of penalty was unwarranted due to the lack of evidence showing intention to evade duty. The appeal was dismissed as no substantial question of law arose from the Tribunal's decision. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361216