2012 (9) TMI 418

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..... ndent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri R. Nagar, ld. SDR appearing for the Revenue and Shri Vipul Khandhar, ld. Chartered Accountant appearing for the respondents. 2. As per facts on record, the respondents are engaged in manufacture of metal container .....

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..... s Fifty Four Thousands, Eight Hundreds and Thirty Four only) along with confirmation of interest and imposition of penalty. The said Show Cause Notice culminated into an order passed by Assistant Commissioner, confirming demand along with interest and imposition of penalty of Rs. 10,000/- (Rupees Ten Thousands only). 4. However, on appeal against above order, the Commissioner (Appeals) set a .....

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..... in the invoice on the basis of which CENVAT Credit was taken by the assessee in the first place. Thus, the issue involved in the instant case is well settled through the explicit Board's above clarification. Therefore, the lower authority's impugned Order-in-Original confirming the duty, imposing penalty and demanding interest, is not sustainable and deserves to be set aside." Hence the present .....

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