https://www.taxtmi.com/caselaws?id=366656 The Tribunal allowed the appeal filed by M/s Amardeep Construction against the demand of duty under the Finance Act, citing a clerical error in availing Cenvat Credit which was rectified within the stipulated period. The Tribunal found merit in the appellant's argument and set aside the penalty under Section 78 of the Finance Act. The Revenue's appeal against the penalty imposition was dismissed as the demand and duty no longer stood. The judgment was delivered on 06.09.2018 by the Tribunal comprising HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) and HON'BLE MR. RAJU, MEMBER (TECHNICAL). en-us Thu, 06 Sep 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366656 The Tribunal allowed the appeal filed by M/s Amardeep Construction against the demand of duty under the Finance Act, citing a clerical error in availing Cenvat Credit which was rectified within the stipulated period. The Tribunal found merit in the appellant's argument and set aside the penalty under Section 78 of the Finance Act. The Revenue's appeal against the penalty imposition was dismissed as the demand and duty no longer stood. The judgment was delivered on 06.09.2018 by the Tribunal comprising HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) and HON'BLE MR. RAJU, MEMBER (TECHNICAL). Case-Laws Service Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366656