2008 (5) TMI 688

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..... d in both the appeals. Therefore, both are taken up together for disposal. 2. Revenue filed these appeals against the Order of the Commissioner (Appeals), whereby penalties of ₹ 25,000/- under Rule 15 of Cenvat Credit Rules, 2004 and ₹ 1,17,416/- under Section 11 AC of the Central Excise Act, 1944 were set aside. 3. Ld. DR on behalf of the Revenue submits that the Respondents had not .....

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..... issioner (Appeals) set aside the penalties as the issue involved in these cases relates to interpretation of provisions of Rules 3 (7) (a) of the Cenvat Credit Rules, 2004. I find that the Tribunal decided this issue in favour of the Respondents in the case of Emcure Pharmaceuticals Ltd. (supra). In any event, the Respondents are not disputing the payment of duty. Ld. Counsel also submits that the .....

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