https://www.taxtmi.com/caselaws?id=775814 CESTAT Chennai set aside the penalty imposed under Rule 26 on the Managing Partner for clearing goods without duty payment and registration, noting improper reliance on income tax returns as turnover for excise duty. The denial of Cenvat Credit on kraft paper was also overturned due to lack of proper verification by the Adjudicating Authority, who failed to discharge the burden of proof. The matter was remanded for fresh adjudication, emphasizing that no suppression or intent to evade duty was established, and any demand should be limited to the normal period. The appeal was disposed of accordingly. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775814 CESTAT Chennai set aside the penalty imposed under Rule 26 on the Managing Partner for clearing goods without duty payment and registration, noting improper reliance on income tax returns as turnover for excise duty. The denial of Cenvat Credit on kraft paper was also overturned due to lack of proper verification by the Adjudicating Authority, who failed to discharge the burden of proof. The matter was remanded for fresh adjudication, emphasizing that no suppression or intent to evade duty was established, and any demand should be limited to the normal period. The appeal was disposed of accordingly. Case-Laws Central Excise Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775814