https://www.taxtmi.com/caselaws?id=462492 The Appellate Tribunal allowed appeals regarding Cenvat credit recovery, ruling that goods classification under CETH 8474.90 could not be altered without specific proposal in SCN and clear adjudication order. Since classification remained unchanged, appellants were entitled to Cenvat credit on inputs used in manufacturing dutiable goods. The Tribunal set aside the demand of Rs. 14,48,600 plus Education Cess and related penalties. However, appeals concerning rebate recovery of Rs. 29,66,342 and personal penalties of Rs. 5 lakhs each were dismissed as non-maintainable, as the Tribunal lacked jurisdiction over rebate matters under Section 35B(1) proviso of Central Excise Act, 1944. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 25 Jun 2025 21:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462492 The Appellate Tribunal allowed appeals regarding Cenvat credit recovery, ruling that goods classification under CETH 8474.90 could not be altered without specific proposal in SCN and clear adjudication order. Since classification remained unchanged, appellants were entitled to Cenvat credit on inputs used in manufacturing dutiable goods. The Tribunal set aside the demand of Rs. 14,48,600 plus Education Cess and related penalties. However, appeals concerning rebate recovery of Rs. 29,66,342 and personal penalties of Rs. 5 lakhs each were dismissed as non-maintainable, as the Tribunal lacked jurisdiction over rebate matters under Section 35B(1) proviso of Central Excise Act, 1944. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462492