https://www.taxtmi.com/caselaws?id=311089 The appeal concerning M/s National Soap Mills resulted in the setting aside of the denial of Cenvat credit, as there was insufficient evidence to prove that the goods were not received by the appellant. The order against National Soap Mills was deemed unsustainable. Additionally, the penalty imposed on M/s Lok Nath Varinder Kumar Impex Limited was invalidated, as penalties cannot be imposed on juristic entities. The appeals were allowed, and both the denial of Cenvat credit and the penalty were set aside, granting consequential relief to the appellants. en-us Wed, 08 May 2019 00:00:00 +0530 Thu, 07 Dec 2023 18:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311089 The appeal concerning M/s National Soap Mills resulted in the setting aside of the denial of Cenvat credit, as there was insufficient evidence to prove that the goods were not received by the appellant. The order against National Soap Mills was deemed unsustainable. Additionally, the penalty imposed on M/s Lok Nath Varinder Kumar Impex Limited was invalidated, as penalties cannot be imposed on juristic entities. The appeals were allowed, and both the denial of Cenvat credit and the penalty were set aside, granting consequential relief to the appellants. Case-Laws Central Excise Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311089