https://www.taxtmi.com/caselaws?id=371030 The Tribunal ruled in favor of the appellant, holding that the payment of duty through CENVAT credit was lawful, relying on precedents where Rule 8(3A) was deemed unconstitutional. The penalty imposed under Section 11AC of the Central Excise Act 1944 was also found to be legally untenable due to the absence of intent to evade duty. The Tribunal's decision was based on a thorough analysis of legal precedents and relevant statutory provisions, ensuring justice and fairness in the adjudication of the case. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371030 The Tribunal ruled in favor of the appellant, holding that the payment of duty through CENVAT credit was lawful, relying on precedents where Rule 8(3A) was deemed unconstitutional. The penalty imposed under Section 11AC of the Central Excise Act 1944 was also found to be legally untenable due to the absence of intent to evade duty. The Tribunal's decision was based on a thorough analysis of legal precedents and relevant statutory provisions, ensuring justice and fairness in the adjudication of the case. Case-Laws Central Excise Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371030