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TMI Blog2010 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 is against the order of the Commissioner (Appeals) No. 27-CE/LKO/2009 dated 3.2.2009 by which the Commissioner (Appeals) upheld the denial of credit amounting to Rs.7, 635/- along with the interest and imposition of penalty of equal amount. 1.2 Appeal No. E/1133/2009 is against the order of the Commissioner (Appeals) No. 13-CE/LKO/2009 dated 29.1.09 by which the denial of credit of Rs.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding electrodes reiterates the findings of the Commissioner (Appeals) in which he has relied on the decision of Tribunal in the case of Steel Authority of India Ltd. reported as [2008 (222) ELT 233(Tri-Kol)] and adds that against which Civil Appeal has been dismissed by the Honrable Supreme Court. As regards the plates, shapes and sections, he submits that considering the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of different interpretations and therefore, there is no justification for imposition of penalty. 8. Therefore, the appeals are disposed of as follows:- a) Appeal No. 1134/2009 is allowed after setting aside the order of the Commissioner (Appeals) with consequential relief as per law. b) In Appeal No. 1133/2009, the order of the Commissioner (Appeals) in so far as the same relates to de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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