https://www.taxtmi.com/caselaws?id=392872 The appeal by Pidilite Industries Limited was allowed for remand, and the appeal by the employee was also allowed. The judgment emphasized the necessity of verifying documentation and proving intentional wrongdoing before disallowing credits or imposing penalties. The Hon'ble Member (Judicial) found that the discrepancies were procedural errors that did not impact the receipt and use of goods, leading to the decision in favor of the appellant and the employee. en-us Fri, 28 Feb 2020 00:00:00 +0530 Mon, 02 Mar 2020 11:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392872 The appeal by Pidilite Industries Limited was allowed for remand, and the appeal by the employee was also allowed. The judgment emphasized the necessity of verifying documentation and proving intentional wrongdoing before disallowing credits or imposing penalties. The Hon'ble Member (Judicial) found that the discrepancies were procedural errors that did not impact the receipt and use of goods, leading to the decision in favor of the appellant and the employee. Case-Laws Central Excise Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392872