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2018 (4) TMI 1084

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..... dings at the end of RK Industries and Hindustan Unilever Ltd. stands settled, the allegations against this appellant also do not stand as to any irregularity in taking of Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant. - E/3310/2009-EX[SM] - Final Order No. 70728/2018 - Dated:- 19-12-2017 - Mr. Anil Choudhary, Member (Judicial) Shri R. Krishnan, Advocate, f .....

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..... (hereinafter referred as M/s RKI for short) vide his office letter dated 22/08/2007 informed to the Supdt., Central Excise, Range 33, Secunderabad, Bulandsahar have under whose jurisdiction the appellant factory falls, that a case of undervaluation has been booked against M/s RKI, Pondicherry alleging that they had raised supplementary invoice as aforementioned against the differential duty, co .....

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..... ched before the Chennai Bench of this Tribunal in appeal No. E/ 117 and 118/2008 and vide final order No. 41869-41870/2017, dated 23/08/2017. This Tribunal has held as follows:- 7. The Id. Counsel has submitted that the appellant is not contesting the demand of duty or the interest thereon and has confined his arguments on the penalties imposed. He has submitted that out of the 15 products of .....

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..... demand and interest are paid by the appellant and the Id. Counsel for the appellant has not challenged the duty demand and interest appropriated are sustainable. However, we set aside the penalties imposed on both the appellants. 4. Accordingly the Id. counsel states that the issue being RK Industries. Thus, there is no irregularity in taking of Cenvat credit by this appellant vide supple .....

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