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2010 (9) TMI 185 - HC - Central ExciseCenvat credit – appeals arise out of common proceedings - Assessee availed the CENVAT Credit wrongly and illegally – Penalty - order for recovery of interest in respect of alleged illegally availed CENVAT Credit – Non-payment of interest - Held that: - As per the Order-in-Original, interest is demanded only from M/s. Natraj Plast Industries Ltd. on the purported wrong availment of CENVAT/MODVAT Credit. There was no interest payable by other appellants - Therefore for alleged non-payment of interest, appeals of other appellants in any case could not have been dismissed - Tribunal shall hear these appeals and decide the same on merits – Matter remanded back to Tribunal.
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