TMI Blog2018 (6) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... ia / or other manufacturers - Held that:- Revenue has filed the present appeal in a mechanical manner without due application of mind. Infact, it no where stand contended by the Revenue that earlier order has been appealed against by them - there is no infirmity in the impugned order - appeal dismissed - decided against Revenue. - Excise Appeal No. 50979 of 2018 SM - A/52065/2018-SM[BR] - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record, the assessee is engaged in the manufacturing of Refrigerators falling under Chapter Sub-Heading No. 84182100 respectively of the First schedule to the Central Excise Tariff Act, 1985. Two show cause notices dated 13.01.2016 and 05.05.2016 was issued to the appellant alleged thereunder that the appellant wrongly availed Cenvat credit of service tax amounting to ₹ 26,57,479/- during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with interest under Rule 14 of the Cenvat Credit Rules, 2004 read with section 11 A (1) and 11 AA of the Central Excise Act, 1944 and imposed penalty of ₹ 2,65,748/- and ₹ 1,86,200/- under Rule 15 (1) of the Cenvat Credit Rules, 2004 read with section 11AC (1)(a) of the Central Excise Act, 1944. 3. On appeal against the above orders, Commissioner (Appeals) set aside the same by o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod from October, 2010 to March, 2013 and Order-in- Original No. ALW-EXCUS-COM-06-16-17 dated 3.5.2016 pertaining for the period April, 2013 to December, 2014, these two Order-in-Original were passed for the earlier periods in the same matter as covered in the present both the appeals, has allowed the appeals filed by the appellant by way of setting aside the above said Orders in Original. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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