https://www.taxtmi.com/caselaws?id=32568 Penalty for excess Cenvat credit was held unsustainable where the recipient had no proved knowledge that the supplier, a 100% export-oriented unit, had charged duty at the domestic tariff area rate. The Tribunal's factual finding that the assessee lacked awareness or culpable intent justified giving benefit of doubt, and the High Court found no legal error in that appreciation of evidence. As the dispute turned on factual findings rather than any substantial question of law, the Revenue's challenge failed and the deletion of penalty was upheld. en-us Mon, 14 Jul 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32568 Penalty for excess Cenvat credit was held unsustainable where the recipient had no proved knowledge that the supplier, a 100% export-oriented unit, had charged duty at the domestic tariff area rate. The Tribunal's factual finding that the assessee lacked awareness or culpable intent justified giving benefit of doubt, and the High Court found no legal error in that appreciation of evidence. As the dispute turned on factual findings rather than any substantial question of law, the Revenue's challenge failed and the deletion of penalty was upheld. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32568