https://www.taxtmi.com/caselaws?id=770127 The SC examined a case involving Cenvat credit penalties under the Central Excise regime. The court upheld the adjudicating authority's decision to drop penalties against the respondents due to insufficient evidence of fraudulent credit availment. The court emphasized that penalties require clear proof of misconduct and procedural violations must cause demonstrable prejudice. The Revenue's appeal was partially allowed, with the original order against the respondents remaining intact. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770127 The SC examined a case involving Cenvat credit penalties under the Central Excise regime. The court upheld the adjudicating authority's decision to drop penalties against the respondents due to insufficient evidence of fraudulent credit availment. The court emphasized that penalties require clear proof of misconduct and procedural violations must cause demonstrable prejudice. The Revenue's appeal was partially allowed, with the original order against the respondents remaining intact. Case-Laws Central Excise Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770127