TMI Blog2017 (11) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of customs including SAD - appeal allowed - decided in favor of appellant. - E/607/2010 & E/608/2010 - FINAL ORDER No. 42001-42002/2017 - Dated:- 8-9-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri B. Ravichandran, Member (Technical) Ms. J.Ragini, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER These two appeals are against common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs. He confirmed a credit amount of ₹ 4,15,71,472/- and ₹ 2,53,76,539/- in respect of the two demand notices. He imposed equal amount of penalty under Section 11AC of the Central Excise Act, 1944 on the appellant. 3. Ld. counsel appearing for the appellant submitted that they have availed credit in terms of Rule 3 of Cenvat Credit Rules, 2004 and there is no irregular or exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of the lower authorities. 5. We have heard both sides and perused appeal records. On careful consideration of the defence submissions made by appellants, we note that the very same issue was the subject matter of decision before Tribunal and the matter is resolved in favour of the appellant. Accordingly, following the ratio of the decisions mentioned herein above, we find no merit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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