TMI Blog2018 (11) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that such reversal was done at the Tribunal stage - appeal allowed - decided in favor of appellant. - APPEAL No. E/1408/2010 - ORDER NO.87795/2018 - Dated:- 12-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Shri Sanjiv Srivastava, Member (Technical) Shri Mohit Rawal, CA for Appellant Shri. D.S. Chauhan, Supdt. (AR) for respondent ORDER Per: Mrs. Archana Wadhwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther person. Revenue by entertaining a view that inasmuch as the appellant had availed the said service tax credit, they are not entitled to the benefit of SSI exemption notification in respect of their own branded goods. Accordingly, proceedings were initiated by way of issuance of show-cause notice dated 29/09/2008 for denial of SSI exemption notification for the period May 2008 to August 2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of duty of excise to the tune of ₹ 3,58,256/- along with confirmation of interest and imposition of penalty of identical amount. 4. On appeal, the Commissioner (Appeals) observed that remedial action adopted by the appellant to pay back the Cenvat Credit amount with interest will not cover up the contravention already taken. As such, he confirmed the order passed by the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied on the ground that such reversal was done at the Tribunal stage. To the same effect, one the Hon ble Gujarat High Court decision in the case of CCE Vs. Ashima Dyecot Ltd., reported in 2008 (232) ELT 580 (Guj) as confirmed by the Hon ble Supreme Court decision in the case of CCE Vs. Precot Meridian Ltd., reported in 2015 (325) ELT 234 (SC). 6. Inasmuch as the issue stands decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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