https://www.taxtmi.com/caselaws?id=428635 The Tribunal allowed the appeal, setting aside the order-in-appeal and emphasizing the revenue-neutral outcome post-GST implementation. The appellant's compliance, lack of fraudulent intent, and proper disclosure of clearances led to the favorable decision. The Tribunal found no contravention of laws or rules to evade duty payment, warranting a reevaluation of the penalty imposition under Section 11AC read with Rule 25. The appellant's transition to the GST regime allowed re-crediting of duty paid through cenvat credit, resulting in a revenue-neutral scenario. en-us Tue, 04 Oct 2022 00:00:00 +0530 Fri, 07 Oct 2022 13:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428635 The Tribunal allowed the appeal, setting aside the order-in-appeal and emphasizing the revenue-neutral outcome post-GST implementation. The appellant's compliance, lack of fraudulent intent, and proper disclosure of clearances led to the favorable decision. The Tribunal found no contravention of laws or rules to evade duty payment, warranting a reevaluation of the penalty imposition under Section 11AC read with Rule 25. The appellant's transition to the GST regime allowed re-crediting of duty paid through cenvat credit, resulting in a revenue-neutral scenario. Case-Laws Central Excise Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428635