2009 (12) TMI 741

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..... he Department and rebate claim was partly allowed. Part of the rebate claim amounting to Rs. 28,821/- was rejected on the ground that raw materials in respect of this consignment had not been received in view of the findings of investigation that the suppliers were non-existent. The Assistant Commissioner while rejecting the rebate claim attributed to such Cenvat credit amounting to Rs. 28,821/-, .....

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..... the decision of this Tribunal in the case of M/s. Almas Textiles vide Order No. A/693/WZB/AHD/2009 dated 1-4-2009 in support of his contention that in terms of decision of the Hon ble Supreme Court in the case of UOI v. Dharamendra Textile Processors - 2008 (231) E.L.T. 3 (S.C.), penalty equal to duty is imposable. On the other hand learned advocate submits that this is not a case of demand at al .....

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