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Commnr. of Central Excise, Visakhapatnam-III Versus M/s. Andhra Pradesh Paper Mills Ltd., M.J. Pharmaceutical Ltd.

2015 (5) TMI 447 - SUPREME COURT

Denial of CENVAT Credit - Imposition of penalty - Held that:- Central Excise – Appellant availed credit and paid excise duty at the time of clearance of goods. After sometime suo motu reversed it to avail exemption and claim for refund of duty paid. .....

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fore, while upholding the order of the adjudicating authority insofar as the payment of duty is concerned, we set aside the order as far as penalty is concerned. - Decided partly in favor of Revenue. - Civil Appeal No(s). 1802/2005, CA No. 7255/2005 .....

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R S Suri, Adv. & Mr B V Balaram Das, Adv. For the Respondents : Mr V Lakshmikumaran, Adv. Mr M P Devanath, Adv. Mr P N Gupta, Adv., Mr Aditya Bhattacharya, Adv. Mr Vivek Sharma, Adv. Mr Hemant Bajaj, Adv. Mr Anandh K, Adv., Mr Jay Savla, Adv. Ms .....

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