1998 (12) TMI 290 - Commissioner - Central Excise

Summary

The appeal was filed by M/s Sri Saradha Mills against Order-in-Original No. 7/96 for disallowing duty credit of Rs. 2,08,107 and imposing a penalty of Rs. 1,000. The Commissioner allowed the appeal, stating that denial of credit for not filing a declaration was not justified, citing relevant Tribunal and Supreme Court orders. The penalty was also set aside as there was no mala fide intent.