Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (3) TMI 457 - CESTAT, MUMBAIExtract: .......rovisions. The said credit was only lying in their records and was not in a position to be consumed or used by them. It was only a paper entry, which the respondents admitted to reverse. As such, I am of the view that dropping of penalty against the respondents was justified. Accordingly, appeal filed by the revenue is rejected. (Dictated in Court)
|