2012 (12) TMI 504

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ashok Jindal, Judicial Member 1. The appellant are in appeal against the impugned order for waiver of penalty imposed under Section 11AC of the Central Excise Act,1944. 2. The brief facts of the case are that the appellant are manufacturer of motor vehicle parts. In the course of their manufacturing activity, they availed CENVAT credit facility on the inputs received and, thereafter, these inpu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ob-worker for processing. The appellant immediately reversed the credit. Therefore, a show cause notice was issued on 15/02/2007 for confirmation of duty demand along with interest and imposition of penalty under Section 11AC of the Central Excise Act, 1944. The duty demand was confirmed along with interest and penalty was also imposed equal to the duty. Aggrieved by the same, the appellant is bef .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X