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2018 (10) TMI 824 - AT - Central ExciseDemand of Interest and penalties - Distribution of CENVAT Credit - violation of Rule 7 of Cenvat Credit Rules, 2004 - excess credit distributed to three units - reversal of credit before issuance of SCN - Held that:- The present appeals pertain to three Units. For two other units for the same very issue, the Commissioner (Appeals) has waived the penalties - following the same, penalties set aside - impugned order is modified to the extent of waiving penalties and without disturbing the demand or the interest thereof - appeal allowed in part.
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