https://www.taxtmi.com/caselaws?id=440964 The Tribunal upheld the decision of the Adjudicating Authority, ruling in favor of the tax department. The appellant's appeal against the penalty imposed for incorrect availment of Cenvat credit and non-payment of excise duty on samples was dismissed. The Tribunal held that the refund claim process was correctly handled, emphasizing that the confirmed dues could be appropriated without the need for a separate show cause notice. The appeals were deemed meritless, with the Tribunal citing legal precedents to support its decision. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440964 The Tribunal upheld the decision of the Adjudicating Authority, ruling in favor of the tax department. The appellant's appeal against the penalty imposed for incorrect availment of Cenvat credit and non-payment of excise duty on samples was dismissed. The Tribunal held that the refund claim process was correctly handled, emphasizing that the confirmed dues could be appropriated without the need for a separate show cause notice. The appeals were deemed meritless, with the Tribunal citing legal precedents to support its decision. Case-Laws Central Excise Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440964