https://www.taxtmi.com/caselaws?id=365915 The Tribunal granted the rectification of a mistake in its order, allowing cenvat credit to manufacturer-buyers and rendering the demand of duty with interest unsustainable. Penalties on manufacturer-buyers were deemed not imposable, and the amount paid by M/s AMC's during the investigation could be refunded upon request. The Tribunal modified the order under Section 35C(2) of the Central Excise Act, 1944, acknowledging that the appellant had paid the disputed amount from their own account as directed by the court, entitling the manufacturer-buyers to cenvat credit. en-us Wed, 08 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365915 The Tribunal granted the rectification of a mistake in its order, allowing cenvat credit to manufacturer-buyers and rendering the demand of duty with interest unsustainable. Penalties on manufacturer-buyers were deemed not imposable, and the amount paid by M/s AMC's during the investigation could be refunded upon request. The Tribunal modified the order under Section 35C(2) of the Central Excise Act, 1944, acknowledging that the appellant had paid the disputed amount from their own account as directed by the court, entitling the manufacturer-buyers to cenvat credit. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365915