2015 (10) TMI 675

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..... counsel appearing for the Respondent, we are of the opinion that the Appeal raises substantial questions of law. It is accordingly admitted on the following substantial questions of law. (a)      Whether in the facts and circumstances of the case, the impugned order of the Appellate Tribunal holding that there is violation of Rule 8 of the Central Excise Rules, 2002 is su .....

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..... sp;   Whether the Appellate Tribunal is correct in imposing penalty under Rule 25 when the only case can be of irregular availment of Cenvat credit? (e)      Whether in the facts and circumstances of the case, the Appellate Tribunal is correct and justified in imposing penalty of Rs. 3,00,000/- under Rule 15 of the Cenvat Credit Rules, 2004 on the Appellants for .....

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..... vice. 4. Needless to clarify that any compliance with the order of the Tribunal will be without prejudice to the rights and contentions of the appellant in the present Appeal, and shall abide by the final orders. 5. At this stage, Mr. Sridharan, on instructions, states that the appellants are ready and willing to furnish an undertaking to this Court to comply with the other direction a .....

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