TMI Blog2022 (6) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... y issue has been settled by the Larger Bench decision in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III [ 2018 (4) TMI 149 - CESTAT BANGALORE ] - HELD THAT:- It is found that there were divergent views and the issue finally settled by the Larger Bench in the case of Wipro Ltd. - Moreover, the demand in the present case is within a normal period of one year the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant fairly concedes that they are not contesting the demand of Cenvat credit and interest. However, he submits that so far as penalty is concerned, the issue involved interpretation of Cenvat credit rules. There were divergent views and subsequently issue has been settled by the Larger Bench decision in the case of Wipro Ltd. v. CCE 2018 (363) E.L.T. 1111 (Tri. - LB), therefore penalty may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loskar Motors (P.) Ltd. v. Commissioner of CT 2021 (50) G.S.T.L. 286 (Kar.) (c) Toyota Kirloskar Motors (P.) Ltd. v. Commissioner of CT 2021 (55) G.S.T.L. 129 (SC). 4. I have carefully considered the submissions made by both the sides and perused the record. I find that the appellant is not contesting the demand of Cenvat credit which is already settled by the Larger Bench that when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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