https://www.taxtmi.com/caselaws?id=429173 The tribunal set aside the impugned order, allowing the assessee's appeal and dismissing the department's appeal. The judgment emphasized the principle that subsequent reversal of credit should be treated as if no credit was ever taken, thereby fulfilling the conditions of the exemption notification. The tribunal also highlighted the importance of adhering to procedural norms and ensuring complete disclosure of facts in show cause notices to uphold the principles of natural justice. en-us Mon, 17 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429173 The tribunal set aside the impugned order, allowing the assessee's appeal and dismissing the department's appeal. The judgment emphasized the principle that subsequent reversal of credit should be treated as if no credit was ever taken, thereby fulfilling the conditions of the exemption notification. The tribunal also highlighted the importance of adhering to procedural norms and ensuring complete disclosure of facts in show cause notices to uphold the principles of natural justice. Case-Laws Central Excise Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429173