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M/s Beml Ltd. Versus Commissioner of Central Excise, Customs And Service Tax Bangalore-I

2015 (12) TMI 1256 - CESTAT BANGALORE

Reversal of proportionate CENVAT Credit - clearance of exempted final products - Held that:- The impugned order of Commissioner (A) dropping the penalty does not stand challenged by the Revenue and as such has attained finality. Inasmuch as the appel .....

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mposition of penalties on an assessee are identical. Once the bona fide of the appellants are not being doubted for the purpose of imposition of penalty, the same cannot be doubted for the purpose of invocation of longer period. As such, I agree with .....

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Raghavendra B, Adv For the Respondent : Mr S Ilangovan, Dy. Commissioner (AR) ORDER Per Archana Wadhwa The appellants are engaged in the manufacture of dutiable final products as also exempted final products. At the time of clearance of exempted fin .....

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ngs were initiated against the appellant by way of issuance of show-cause notice on 7.12.2009 proposing to confirm demand of ₹ 2,02,493/-, in terms of provisions of Rule 6(3) of CENVAT Credit Rules, for the period July 2005 to February 2007 i.e .....

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as and inward transportation was on account of their bona fide mistake. They were filing the returns with the Revenue and audits have also taken place during the period in question but the said lapse on their part was never pointed out. As such, he s .....

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company is a public sector unit which has cleared the goods to Defence. There is no reason to doubt the bonafides of the appellant to evade duty. Considering the facts & circumstances of the case and the fact that there was different opinions on .....

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