Court Rules No Fraud or Misconduct in Tax Dispute; Case Involves Rule Interpretation Only.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....When the adjudicating authority held that it is an issue of interpretation of Rule, therefore it cannot be alleged that appellant has taken cenvat credit by way of fraud, collusion, willful mis statement, suppression of fact or contravened the provisions of Act/ Rule with an intent to evade payment of duty. - AT....