Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 551 - CESTAT, MUMBAIExtract: .......d-Swift Ltd., 2007 (208) E.L.T. 212 2007 (5) S.T.R. 14 wherein it has been held that penalty is not imposable where credit is taken on the inputs but not utilised. Following these two decisions, I am in respectful agreement with them and following the same, I set aside the interest and imposition of penalty and allow the appeal. (Dictated in Court)
|