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2015 (10) TMI 1190 - CESTAT AHMEDABAD

2015 (10) TMI 1190 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Imposition of penalty - Held that:- Commissioner (Appeals) observed that there was no challenge to the wrong availment of the CENVAT credit by the appellant. Therefore, the grounds advanced by the appellant in their appeal become an additional submission. It is further observed that the appellant have failed to satisfy the authority as to why the additional submissions should be entertained, as required under Rule 5 of the C .....

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pellant : Shri Dhaval K. Shah, Advocate For The Respondent : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The appellants are engaged in the manufacture of excisable goods falling under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. Show cause notices dated 16.04.2008 and 11.02.2008 were issued proposing denial of CENVAT credit alongwith interest and .....

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8 and ₹ 5,322/-, interest and penalty. He submits that they have made elaborate submission before the Commissioner (Appeals) that the amounts were not utilised. It was also contended that Shri Arun Godawat is an employee of the Company and imposition of penalty is not warranted. 3. Learned Authorised Representative for the Revenue reiterates the findings of the Commissioner (Appeals). 4. On perusal of the impugned order, I find that the Commissioner (Appeals) observed that there was no cha .....

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