https://www.taxtmi.com/caselaws?id=365320 The Tribunal ruled in favor of the appellant, allowing the availment of Cenvat credit on Duplex Paper without actual receipt. Allegations of clandestine removal and duty evasion were partially upheld but remanded for further review. Penalties imposed on the Director were set aside due to lack of evidence of malafide intent or association with illegal activities. The Tribunal emphasized the importance of proper evidence and adherence to legal procedures in confirming demands and imposing penalties, ensuring fairness in the decision-making process. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365320 The Tribunal ruled in favor of the appellant, allowing the availment of Cenvat credit on Duplex Paper without actual receipt. Allegations of clandestine removal and duty evasion were partially upheld but remanded for further review. Penalties imposed on the Director were set aside due to lack of evidence of malafide intent or association with illegal activities. The Tribunal emphasized the importance of proper evidence and adherence to legal procedures in confirming demands and imposing penalties, ensuring fairness in the decision-making process. Case-Laws Central Excise Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365320