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Commissioner of Central Excise & S.T., Daman Versus M/s. Jeson Industries Limited and Shri Diresh Shashikant Gosalia

2015 (10) TMI 1137 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Imposition of penalty - Held that:- Supreme Court in the case of MDS Switchgear Limited (2008 (8) TMI 37 - SUPREME COURT ) held that the Respondent manufacturer, to avail the benefit of CENVAT credit paid by the supplier man .....

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the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No. : E/1418,1419/2008 - ORDER No. A/10388-10389/2015 - Dated:- 24-4-2015 - Mr. P.K. Das, J. For The Revenue : Shri Alok Srivastava, Authorised Representative For The Respon .....

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rylic Polymers and Vinyl Polymers classifiable under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. The assessee s other unit sent them the inputs as such, on payment of duty under transaction value. The respondent availed credit .....

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d of ₹ 8,63,938/- alongwith interest and imposed penalty of equal amount of duty on Respondent No.1 and also imposed penalty of Rs. Two lakh on Shri Dhiresh Shashikant Gosalia, Managing Director of the Respondent No.1 (herein Respondent No.2). .....

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