TMI Blog2014 (4) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... them only by the subsequent decision of the Larger Bench in the case of Vandana Global. In as much as during the relevant period, even the Tribunals decisions were in favour of the assessee, the appellant cannot be attributed with any malafide intent or any suppression or misstatement with intent to evade payment of duty. Ld. advocate relies on the Tribunals decision in the case of Diamond Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al amount. 2. After hearing both the sides, we find that the said duty confirmation is by denying the benefit of Cenvat credit in respect of various iron and steel items used in the factory of the appellant. Whereas the Revenue has held that such use was as structurals and credit was not available in terms of the Larger Benchs decision of the Tribunal in the case of Vandana Global reported as 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na Global. In as much as during the relevant period, even the Tribunals decisions were in favour of the assessee, the appellant cannot be attributed with any malafide intent or any suppression or misstatement with intent to evade payment of duty. Ld. advocate relies on the Tribunals decision in the case of Diamond Cement Ltd. reported as 2012(283)ELT226(Tri.-Del.) laying down that no suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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