2012 (8) TMI 823

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..... Commissioner (Appeals) has relied upon the decision of this Tribunal and no contrary decision of a higher forum has been produced before me for differing with the decisions of the Tribunal relied upon by the Commissioner - Following decisions of CCE Vs. Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD], CCE Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD] and .....

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..... cenvat credit. Accordingly, show cause notice dated 31.03.09 was issued which after due process of law was adjudicated vide impugned order dated 22.09.10 wherein demand of Rs.1,68,007/- along with interest was confirmed and equal penalty was imposed. 2. On an appeal filed by the respondent, the Commissioner took a view that credit has been correctly taken and allowed the appeal. Revenue is in a .....

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