https://www.taxtmi.com/caselaws?id=364028 The Tribunal confirmed the demand against the appellant for availing Cenvat credit without ISD registration but eliminated interest and penalty, considering the absence of mala fide intent due to unutilized excess credit. The appellant's challenge on interest liability based on legal precedents was successful, resulting in the setting aside of interest confirmation. The Tribunal's decision aligned with precedents and focused on the lack of wrongful intentions, ultimately disposing of the appeal by confirming the demand while removing interest and penalty. en-us Thu, 14 Jun 2018 00:00:00 +0530 Sun, 22 Jul 2018 15:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364028 The Tribunal confirmed the demand against the appellant for availing Cenvat credit without ISD registration but eliminated interest and penalty, considering the absence of mala fide intent due to unutilized excess credit. The appellant's challenge on interest liability based on legal precedents was successful, resulting in the setting aside of interest confirmation. The Tribunal's decision aligned with precedents and focused on the lack of wrongful intentions, ultimately disposing of the appeal by confirming the demand while removing interest and penalty. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364028