https://www.taxtmi.com/caselaws?id=460147 The Tribunal concluded that the appellants had no net duty liability for the period before obtaining Excise Registration on 09.09.2005, remanding the case for verification of invoices. It accepted the appellants' bona fide intent in failing to register, allowing consideration of small-scale exemptions and CENVAT Credit despite initial non-registration. The delay in issuing the Show Cause Notice weakened the case against the appellants. Penalties were to be imposed only if a net duty liability was established, with a liberal approach suggested due to the appellants' bona fide explanations. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 13 Jan 2025 17:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460147 The Tribunal concluded that the appellants had no net duty liability for the period before obtaining Excise Registration on 09.09.2005, remanding the case for verification of invoices. It accepted the appellants' bona fide intent in failing to register, allowing consideration of small-scale exemptions and CENVAT Credit despite initial non-registration. The delay in issuing the Show Cause Notice weakened the case against the appellants. Penalties were to be imposed only if a net duty liability was established, with a liberal approach suggested due to the appellants' bona fide explanations. Case-Laws Central Excise Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460147