Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (11) TMI 507 - CESTAT, MUMBAIExtract: .......dit was not utilized by the appellants. 5. emsp Following the ratio of the above case laws, I find that in the facts of the present case when the credit has not been utilized, the imposition of interest and penalty is not warranted. I, therefore, set aside the interest and penalty amount and the appeal is allowed. (Dictated and pronounced in Court)
|