2017 (11) TMI 867

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. Naveen Kushalappa, AR - For the Respondent ORDER Per: S.S GARG These two appeals have been filed by the appellant against the impugned orders both dated 30.12.2013 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeals of the appellants. 2. In both these appeals filed by the appellant, the issue involved is common and therefore, both the appeals are taken up .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they were not liable to pay the interest. Show-cause notice issued in this regard was adjudicated vide the Order-in-Original, wherein it had confirmed the demand and appropriated the duty already reversed against the said demand, confirmed the interest of RS.5,22,323/- under Section 11AB and imposed equal penalty of Rs. 17,75,466/- under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vailed has been reversed prior to utilization. Learned counsel for the appellant also submitted that this Hon'ble Bench in the appellant's own case vide Final Order No.21405/2015 dated 29.05.2015 and Final Order No.20608/2016 dated 4.8.2016 following the decision in the case of M/s. Bill Forge Pvt. Ltd. (supra) and Strategic Engineering Pvt. Ltd., (supra) set aside the demand of interest and impos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X