TMI Blog2019 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee by the Karnataka High Court in the case of Bill Forge Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT], where it was held that once the entry was reversed, it is as if that the Cenvat credit was not available - appeal allowed - decided in favor of appellant. - E/20054/2019-SM - Final Order No. 20351/2019 - Dated:- 10-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. K. Venkatesan, Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o recover irregularly availed credit of ₹ 5,95,892/- for the period July 2008 to February 2011, invoking extended period provisions along with interest and equivalent penalty. The Additional Commissioner of Central Excise, Bangalore-II Commissionerate vide Order-in-Original No.26/2014 dated 30.3.2014 denied the credit and confirmed the demand of ₹ 5,95,892/- under Rule 14 of CENVAT Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocopy of invoices along with interest and penalty. Appellant paid the said amount of ₹ 25,358/- vide Challan No.0027 dated 14.5.2018 and vide letter dated 16.5.2018 informing the department that they were having sufficient balance in their account and therefore, interest and penalty is not imposable on them. The Commissioner (A) upheld the Order-in-Original vide the impugned order. Hence, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 448 (Tri.-Bang.) CCE vs. Bill Forge Ltd.: 2012 (279) ELT 209 (Kar.) CCE vs. Strategic Engineering: 2014 (310) ELT 590 (Mad.) CCE vs. Pear Insulation Ltd.: 2012 (27) STR 337 (Kar. Paha Chemicals Pvt. Ltd. vs. CCE: 2005 (189) ELT 257 (SC) Noolani Tex Prints vs. CCE: 2007 (9) TMI 96-CESTAT, New Delhi Sumeet Industries Ltd. vs. CCE: 2003 (10) EMTI 60 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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