https://www.taxtmi.com/caselaws?id=383705 The appeal was allowed, and the impugned order was set aside. The appellant was not liable for penalty, and they were directed to reverse the proportionate credit under Rule 6(3A) along with interest. The Judicial Member found that the demand raised was not legal and proper, as the appellant had already reversed the pro rata credit with interest before the show-cause notice was issued. The appeal was disposed of with consequential relief granted to the appellant. en-us Fri, 05 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383705 The appeal was allowed, and the impugned order was set aside. The appellant was not liable for penalty, and they were directed to reverse the proportionate credit under Rule 6(3A) along with interest. The Judicial Member found that the demand raised was not legal and proper, as the appellant had already reversed the pro rata credit with interest before the show-cause notice was issued. The appeal was disposed of with consequential relief granted to the appellant. Case-Laws Central Excise Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383705