TMI Blog2018 (11) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... of the show cause notice. It is also submitted that the appellants had sufficient balance in their CENVAT account - penalty cannot sustain relying on the case of THE COMMISSIONER OF CENTRAL EXCISE, MADURAI VERSUS M/S. STRATEGIC ENGINEERING (P) LTD. [2014 (11) TMI 89 - MADRAS HIGH COURT] - appeal allowed in part. - Appeal No. E/42092/2018 - Final Order No. 42882/2018 - Dated:- 14-11-2018 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was issued proposing to disallow the credit and also for imposing penalty. After due process of law, the original authority confirmed the demand and imposed equal penalty, which was upheld by the Commissioner (Appeals). Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi submitted that the appellants are not contesting the appeal on merits and is confining the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supported the findings in the impugned order. 4. Heard both sides. 5. The appellant has submitted that they are not contesting the demand or credit and is confining their argument only to the equal penalty imposed. It is seen that they have reversed the credit much before issuance of the show cause notice. It is also submitted that the appellants had sufficient balance in their CENVAT accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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