https://www.taxtmi.com/caselaws?id=31127 The case involved the confiscation of MS Ingots due to parallel invoices and excess availment of cenvat credit. The Commissioner (Appeals) rejected the appeal based on filing delay and awareness of the order. The appropriation of cash security without a show cause notice for non-production of goods released provisionally was deemed a violation of natural justice, leading to the rejection of the appeal. The rejection of the appeal was also based on procedural grounds due to filing delay. The Tribunal ruled in favor of refunding the cash deposit made at the time of provisional release due to the lack of a timely show cause notice, emphasizing adherence to legal procedures. en-us Tue, 08 Jul 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31127 The case involved the confiscation of MS Ingots due to parallel invoices and excess availment of cenvat credit. The Commissioner (Appeals) rejected the appeal based on filing delay and awareness of the order. The appropriation of cash security without a show cause notice for non-production of goods released provisionally was deemed a violation of natural justice, leading to the rejection of the appeal. The rejection of the appeal was also based on procedural grounds due to filing delay. The Tribunal ruled in favor of refunding the cash deposit made at the time of provisional release due to the lack of a timely show cause notice, emphasizing adherence to legal procedures. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31127