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2013 (5) TMI 486 - CESTAT NEW DELHIDemand of credit/interest/penalty - Inflation of production of Scrap by issuing bogus invoices – Revue appeal against Commissioner (Appeals) who set aside the cenvat credit demand of Rs. 87,106/- Held that:- There is no infirmity in the Commissioner (Appeals) order which is based upon the Tribunal vide judgment reported in [2009 (4) TMI 750 - CESTAT, NEW DELHI] as the same was challenged by the department before the Hon’ble Punjab & Haryana High Court, matter still pending and this order has not been stayed. Appellant appeal against Commissioner (Appeals)’s order upholding the cenvat credit of Rs. 20,409/- and equal Penalty – Held that:- On records wherein it has been stated that the factory was not in operation since May 2000 and neither any finished goods nor any scrap had been sold since May 2000. From this statement it is clear that no material could have been received from appellants. Thus, no infirmity in the Thus the appeals filed by appellant as well as by the department against the impugned order are dismissed.
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