2013 (7) TMI 531

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..... r was subsequently declared against the assessee by the Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in[2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - The Hon’ble Supreme Court in number of cases s.a. Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 [2007 (8) TMI 11 - SUPREME COURT OF INDIA ], Jaiprakash Industries Ltd. vs. .....

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..... posit of duty and penalty, I proceed to decide the appeal itself as the issue stand covered in favour of the appellant. 2. Demand of duty stands raised against the appellant vide show cause notice dated 27/2/10, by proposing to deny the Cenvat credit of duty paid on the various iron and steel items used as structural, during the period December 2006 to November 2007. Admittedly the issue stands .....

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..... matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee. One such reference can be made to the Hon ble Supreme Court decision in the case of Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 (216) E.L.T. 177 (S.C.), Jaiprakash Industries Ltd. vs. CCE, Chandigarh reported in 2002 (146) E.L.T. 481 (S.C.) and Mentha .....

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