2009 (2) TMI 650

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..... .C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following amounts : (a) Duty of Rs 82,67,386/- (Rs 82,45,876/- of Cenvat credit + 21,510/- of Education Cess) (b) Penalty of Rs 8,26,739/- under Rule 15(1) of the Cenvat Credit Rules, 2004 & Rs 8,26,739/- under Rule 25 of .....

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..... ommissioner of Central Excise (Appeals) Mumbai-I [2008 (229) E.L.T. 364 (Tri.-LB)]. 5. The learned Advocate took us through the relevant paragraphs in the findings in the Larger Bench decision and distinguished the facts of the Larger Bench case from the present one. Further, similar situation has been dealt with in the decision of the Hon'ble High Court of Gujarat in the case of Shyam Texti .....

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..... sp;  Final Order No. 615/2007 dated 4-6-2007 in the case of M/s. RINL v. CCE, Visakhapatnam-1 (b)     Visakhapatnam Steel Plant v. CCE, Visakhapatnam - 2002 (149) E.L.T. 708 (Tri.-Bang.) 7. It was also stated that the Gujarat High Court decision was not brought to the notice of the Larger Bench. 8. On a very careful consideration of the issue, we find that in .....

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