https://www.taxtmi.com/caselaws?id=32514 A CESTAT procedural note addressed two matters: the assessee's name was corrected to reflect its change of name on production of a fresh certificate of incorporation, and the earlier direction to reverse CENVAT credit was not recalled because the assessee had already re-credited the disputed amount while suppressing that fact. The Tribunal emphasised that interim relief cannot be sought while retaining a self-availed benefit inconsistent with the stay arrangement, and that disclosure of all material facts is required when seeking relief. The name-change request was allowed, but the recall request was rejected and the earlier directive remained in force for the pending appeals. en-us Thu, 05 Jul 2007 00:00:00 +0530 Wed, 03 Apr 2013 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32514 A CESTAT procedural note addressed two matters: the assessee's name was corrected to reflect its change of name on production of a fresh certificate of incorporation, and the earlier direction to reverse CENVAT credit was not recalled because the assessee had already re-credited the disputed amount while suppressing that fact. The Tribunal emphasised that interim relief cannot be sought while retaining a self-availed benefit inconsistent with the stay arrangement, and that disclosure of all material facts is required when seeking relief. The name-change request was allowed, but the recall request was rejected and the earlier directive remained in force for the pending appeals. Case-Laws Central Excise Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32514