https://www.taxtmi.com/caselaws?id=370934 The Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. It held that the excess duty paid could be suo-motu adjusted, setting aside the demand for CENVAT credit and interest. The Tribunal found no unjust enrichment and emphasized that procedural technicalities should not override substantial justice, ultimately concluding that the penalty imposed on the appellant for availing irregular CENVAT credit was unjustified. en-us Tue, 16 Oct 2018 00:00:00 +0530 Tue, 27 Nov 2018 06:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370934 The Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. It held that the excess duty paid could be suo-motu adjusted, setting aside the demand for CENVAT credit and interest. The Tribunal found no unjust enrichment and emphasized that procedural technicalities should not override substantial justice, ultimately concluding that the penalty imposed on the appellant for availing irregular CENVAT credit was unjustified. Case-Laws Central Excise Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370934