https://www.taxtmi.com/caselaws?id=52461 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the respondents, ruling against the Revenue's appeals. The departmental authorities were found to have acted unlawfully by coercing the respondents to reverse Modvat credit without proper assessment, lacking jurisdiction to reassess duty on inputs. The Tribunal emphasized the illegality of these actions and the lack of legal basis for the Revenue's appeals, ultimately rejecting them. The respondents' actions in re-crediting the reversed amount were deemed to align with restoring actual credit based on duty paying documents, rather than seeking excess credit. en-us Wed, 03 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52461 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the respondents, ruling against the Revenue's appeals. The departmental authorities were found to have acted unlawfully by coercing the respondents to reverse Modvat credit without proper assessment, lacking jurisdiction to reassess duty on inputs. The Tribunal emphasized the illegality of these actions and the lack of legal basis for the Revenue's appeals, ultimately rejecting them. The respondents' actions in re-crediting the reversed amount were deemed to align with restoring actual credit based on duty paying documents, rather than seeking excess credit. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52461