9911796707
TMI Blog2014 (8) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... updt. (AR), for the Respondent. ORDER The appeals and stay applications are directed against Order-in-Appeal No. US/81/RGD/2012, dated 10-2-2012 and US/285/RGD/2012, dated 30-4-2012 passed by the Commissioner of Central Excise & Customs (Appeals), Mumbai-II. 2. As the issues involved in both the appeals are common, they are taken up together for consideration and disposal. 3. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the appellant along with interest thereon. The appellant was also imposed with equivalent amount of penalties. The appellant preferred appeals before the lower appellate authority who dismissed their appeals and hence, the appellant is before me. 4. The learned Counsel for the appellant submits that the expenditure has been incurred in respect of outward transportation of the goods af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that the appeals can be disposed of at this stage. Therefore, after dispensing with the requirement of pre-deposit of the dues adjudged, I take up the appeals for consideration and disposal. 6.2 The CENVAT Credit Rules, 2004, was amended so as to replace the words "from the place of removal" with the words "up to the place of removal" and this amendment came into effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material period, as per the decision of the Larger Bench in the case of ABB Ltd. case (supra), the appellant was held to be eligible for the credit which decision was reversed by the Hon'ble Karnataka High Court for the period after 1-4-2008 vide the judgment cited (supra). Therefore, the assessee cannot be alleged to have committed either suppression or fraud in the matter and therefore, imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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