https://www.taxtmi.com/caselaws?id=417756 The Court upheld the order passed by the Principal Commissioner, CGST and Central Excise, confirming the demand of Central Excise Duty, recovery of interest, and imposition of penalties on the petitioner. The order emphasized compliance with statutory provisions, particularly regarding exemption notification No.12/2012-CE and the submission of Project Authority Certificates. The Court questioned the petitioner's choice of a writ application over a statutory appeal but allowed the suspension of coercive recovery pending further proceedings. The judgment highlights the importance of procedural fairness and adherence to legal requirements in tax disputes. en-us Thu, 20 Jan 2022 00:00:00 +0530 Mon, 31 Jan 2022 23:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417756 The Court upheld the order passed by the Principal Commissioner, CGST and Central Excise, confirming the demand of Central Excise Duty, recovery of interest, and imposition of penalties on the petitioner. The order emphasized compliance with statutory provisions, particularly regarding exemption notification No.12/2012-CE and the submission of Project Authority Certificates. The Court questioned the petitioner's choice of a writ application over a statutory appeal but allowed the suspension of coercive recovery pending further proceedings. The judgment highlights the importance of procedural fairness and adherence to legal requirements in tax disputes. Case-Laws Central Excise Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417756