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    <title>2023 (9) TMI 353 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, confirming the reversal of cenvat credit by the appellant and the payment of interest. The show-cause notice for recovery of cenvat credit and penalty was deemed barred by limitation as the appellant rectified the mistake promptly. The impugned order demanding cenvat credit and penalty was set aside, and the proceeding against the appellant was deemed not sustainable.</description>
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      <description>The Tribunal allowed the appeal, confirming the reversal of cenvat credit by the appellant and the payment of interest. The show-cause notice for recovery of cenvat credit and penalty was deemed barred by limitation as the appellant rectified the mistake promptly. The impugned order demanding cenvat credit and penalty was set aside, and the proceeding against the appellant was deemed not sustainable.</description>
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