https://www.taxtmi.com/caselaws?id=49209 The judgment favored the applicants by setting aside the lower authority's orders regarding rebate confirmation, penalty imposition, and personal penalties. The court found no evidence of fraudulent activity in obtaining rebates, emphasizing compliance with procedures supervised by excise officers. Recommendations by investigative agencies and a circular providing relaxation for rebate claims supported the decision to provide consequential relief to the applicants. en-us Tue, 05 Oct 1999 00:00:00 +0530 Thu, 12 Aug 2010 14:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49209 The judgment favored the applicants by setting aside the lower authority's orders regarding rebate confirmation, penalty imposition, and personal penalties. The court found no evidence of fraudulent activity in obtaining rebates, emphasizing compliance with procedures supervised by excise officers. Recommendations by investigative agencies and a circular providing relaxation for rebate claims supported the decision to provide consequential relief to the applicants. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49209