https://www.taxtmi.com/caselaws?id=379242 The court dismissed the appeal, affirming the Tribunal's decision on all substantial questions of law. The Appellant was held liable for interest and penalty under the Cenvat Credit Rules, 2004, and the Central Excise Act, 1944. The court concluded that the amendment to Rule 14 was prospective, not retrospective, and the principles from a prior Supreme Court decision were correctly applied. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379242 The court dismissed the appeal, affirming the Tribunal's decision on all substantial questions of law. The Appellant was held liable for interest and penalty under the Cenvat Credit Rules, 2004, and the Central Excise Act, 1944. The court concluded that the amendment to Rule 14 was prospective, not retrospective, and the principles from a prior Supreme Court decision were correctly applied. Case-Laws Central Excise Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379242