https://www.taxtmi.com/caselaws?id=387612 The Tribunal set aside the impugned order in a case involving penalties for irregularities in availing CENVAT credit and duty payment. The Commissioner (A) erred by solely focusing on penalties and not considering the case on merits, despite no mala fide intent in duty payment. The Original Authority failed to follow the Tribunal's directive to assess the case on merits and wrongly concluded the appellant couldn't contest after admitting fault. The Tribunal found the order unsustainable, allowing the appeal and remanding the case for a proper consideration of merits and limitation. en-us Mon, 21 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 07:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387612 The Tribunal set aside the impugned order in a case involving penalties for irregularities in availing CENVAT credit and duty payment. The Commissioner (A) erred by solely focusing on penalties and not considering the case on merits, despite no mala fide intent in duty payment. The Original Authority failed to follow the Tribunal's directive to assess the case on merits and wrongly concluded the appellant couldn't contest after admitting fault. The Tribunal found the order unsustainable, allowing the appeal and remanding the case for a proper consideration of merits and limitation. Case-Laws Central Excise Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387612