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TMI Blog2018 (5) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... dent /AR for the Respondent. [Order per: M V Ravindran, Member (Judicial)] 1. This appeal is directed against Order-in-Original No. VIZ-CEX-001- COM-001-12, dated 09.01.2012. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that appellant is in challenge in this appeal against demand of interest and penalty imposed by the adjudicating authority. 4. It tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised for the interest and also imposed penalties. 5. Ld. Counsel appearing for the appellant submits that the dispute of interest is now settled by Hon'ble High Court of Andhra Pradesh in the case of Bharat Dynamics Limited [2016(331) ELT 182 (A.P)] and the Hon'ble High Court of Madras in the case of Strategic Engineering Pvt. Ltd. [2014(310) ELT 509 (Mad.)] wherein the Hon'ble High Courts hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes than manufacture. In our considered view, the judgment of Hon'ble High Court of Andhra Pradesh in the case of Bharat Dynamics Limited (supra) will cover the issue in favour of the appellants herein, in respect of interest. 8. As regards penalty, we find that the penalty has been imposed under the provisions of Rule 15 of the Cenvat Credit Rules, 2004. In our view, the said rules cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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