2014 (4) TMI 90

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty element is confirmed. Cenvat credit, if any, reversed be restored back to appellant’s account. Penalty is confirmed and interest to follow - Decided partly in favour of assessee. - Appeal No. 2048/2011-SM - - - Dated:- 21-1-2013 - Shri D.N. Panda, J. For the Appellant: Shri S. Agarwal, Advocate For the Respondent: Shri S.K. Panda, Jt. CDR JUDGEMENT Per D.N. Panda Altho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rms of challan dated 10th May, 2012 and submitted a photocopy of the same. Revenue is yet to verify the deposit. 3. For the delay in deposit as above the appellant suffered adjudication with the levy of duty of Rs. 4,89,860/- with penalty of Rs. 50,000/- under Rule 25 of Cenvat Credit Rules, 2002. So also interest followed. 4. Subject to verification of deposit particulars as stated above, dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X