https://www.taxtmi.com/caselaws?id=47032 The Supreme Court addressed the issue of suppression of duty in a case where credit was available to the respondents. The Court emphasized that the presence of credit does not automatically negate the possibility of suppression and that each case should be evaluated individually. Due to conflicting interpretations, the matter was referred to a Larger Bench for clarification on whether the presumption of no suppression should be solely based on credit availability or MODVAT scheme benefits. The need for a consistent approach in determining suppression in such cases was highlighted, emphasizing the importance of factual analysis over blanket presumptions. en-us Thu, 12 Aug 2004 00:00:00 +0530 Mon, 28 Apr 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47032 The Supreme Court addressed the issue of suppression of duty in a case where credit was available to the respondents. The Court emphasized that the presence of credit does not automatically negate the possibility of suppression and that each case should be evaluated individually. Due to conflicting interpretations, the matter was referred to a Larger Bench for clarification on whether the presumption of no suppression should be solely based on credit availability or MODVAT scheme benefits. The need for a consistent approach in determining suppression in such cases was highlighted, emphasizing the importance of factual analysis over blanket presumptions. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47032