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TMI Blog2018 (2) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... r, For The Respondent Per : S.S GARG The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A), whereby the appeal of the appellant is rejected and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are the manufacturers of Decanter, Separator, Oil purification units falling under Chapter Heading 84 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir credit account from 1.4.2009 till the date of reversal. A show-cause notice was issued to the appellants for recovery of the interest amount of Rs. 1,30,050/- under the provisions of Rule 14 of the CENVAT Credit Rules read with Section 11AB of Central Excise Act, 1944. On following the adjudication procedures, the original authority confirmed the demand of interest amount of Rs. 1,30,050/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard the CENVAT credit in view of the decision rendered in Sun Pharmaceuticals Industries vs. CCE reported in 2009-TIOL-1613-CESTAT-MAD. He further submitted that the appellant have reversed the CENVAT credit but the department is asking the appellant to pay the interest. He further submitted that they had sufficient balance in their CENVAT credit account and had not utilized the same and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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