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2015 (12) TMI 816 - CESTAT MUMBAI

2015 (12) TMI 816 - CESTAT MUMBAI - 2015 (39) S.T.R. 993 (Tri. - Mumbai) - Confiscation of capital goods - Improper availment of CENVAT Credit - Held that:- respondent assessee had availed Cenvat credit of the duty paid by the manufacturer. We also find the provisions of Rule 15 on which reliance has been placed is also not applicable inasmuch, that against the very same Order-in-Original the assessee respondent was in appeal before the Bench and the Bench vide its final order [2015 (4) TMI 395 .....

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e question of confiscation of the capital goods does not arise. - Decided against Revenue. - ST/396/2010-MUM - Final Order No. A/1335/2015-WZB/STB - Dated:- 13-5-2015 - Shri M.V. Ravindran, Member (J) and P.S. Pruthi, Member (T) Shri D. Nagvenkar, Additional Commissioner (AR), for the Appellant. Shri L. Badrinarayanan, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. 12/STC-1/BR/10-11, dated 7-6-2010 .....

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erial and pre-fabricated building/shelter should have confiscated the goods and allowed the same for redemption on payment of fine. It is the submission that the Adjudicating Authority has neither discussed the proposal of confiscation under Rule 15(1) of Cenvat Credit Rules, 2004 nor passed any order in respect of the same. It is the submission that after concluding that the credit was wrongly taken by reason of misdeclaration with intention to evade service tax, the Adjudicating Authority shou .....

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