https://www.taxtmi.com/caselaws?id=372158 The Tribunal ruled in favor of the appellant, a Kraft paper manufacturer, in a case involving disallowance of CENVAT Credit and penalty under Rule 15(2). The dispute arose from the appellant choosing to pay duty despite being exempt under Notification No. 04/2006-CE. The Tribunal held that the appellant had the option to choose between two duty liabilities as per the notification, making the duty payment voluntary. Referring to a previous case, the Tribunal concluded that the Commissioner's demand was incorrect and allowed the appellant's appeal while dismissing the Department's appeal. en-us Wed, 12 Dec 2018 00:00:00 +0530 Wed, 19 Dec 2018 06:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372158 The Tribunal ruled in favor of the appellant, a Kraft paper manufacturer, in a case involving disallowance of CENVAT Credit and penalty under Rule 15(2). The dispute arose from the appellant choosing to pay duty despite being exempt under Notification No. 04/2006-CE. The Tribunal held that the appellant had the option to choose between two duty liabilities as per the notification, making the duty payment voluntary. Referring to a previous case, the Tribunal concluded that the Commissioner's demand was incorrect and allowed the appellant's appeal while dismissing the Department's appeal. Case-Laws Central Excise Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372158