https://www.taxtmi.com/caselaws?id=458984 The High Court dismissed revenue's central excise appeals by following its earlier judgment in connected matters. The dispute concerned whether the assessee had wrongly availed Cenvat credit on additional customs duty paid through DEPB and whether the Department could invoke the extended limitation period under the proviso to Section 11A on the basis of alleged mala fides. The Tribunal had found no mala fide intention and had also set aside the penalty. For the reasons already recorded in the earlier decision, the High Court dismissed these appeals. en-us Wed, 14 Jul 2010 00:00:00 +0530 Mon, 25 Nov 2024 18:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458984 The High Court dismissed revenue's central excise appeals by following its earlier judgment in connected matters. The dispute concerned whether the assessee had wrongly availed Cenvat credit on additional customs duty paid through DEPB and whether the Department could invoke the extended limitation period under the proviso to Section 11A on the basis of alleged mala fides. The Tribunal had found no mala fide intention and had also set aside the penalty. For the reasons already recorded in the earlier decision, the High Court dismissed these appeals. Case-Laws Central Excise Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458984