2018 (10) TMI 542

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..... with interest which is short paid, the impugned order is correct in imposing penalty along with interest on the appellant - demand upheld. Penalty - Reversal of ineligible CENVAT credit availed - Held that:- Appellant has availed ineligible CENVAT credit and should have reversed the same as soon as the adjudicating authority has passed the order but the same still remains to be paid despite th .....

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..... at the adjudicating authority while adjudicating the case which was alleged against the appellant by show cause notice dated 21.10.2011, has considered all the aspects of the issue involved in the case in hand. It is seen from the records that appellant had filed returns with the authorities indicating the tax liability and the amounts discharged by them towards the tax liability. The amount of &# .....

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..... sue which has been argued confirmed by the adjudicating authority is the demand towards ineligible CENVAT credit availed by the appellant during the period. It is seen from the records that appellant has availed ineligible CENVAT credit and should have reversed the same as soon as the adjudicating authority has passed the order but the same still remains to be paid despite the adjudication order p .....

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