2014 (11) TMI 860

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..... he Tribunal is right in holding that the penalty levied upon the respondents by the Adjudication Authority for availing Modvat Credit on full quantity shown in the invoices when in fact quantity of inputs received in factory was short and thus huge amount of ₹ 9,33,428/ credit was wrongly availed of by the Respondent? Whether in the facts and circumstances of the case the Adjudicating Aut .....

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..... S.C. Dharmadhikari and G.S. Kulkarni, JJ. ORDER 1. P.C. : Having heard the learned Counsel appearing for the Appellant and perusing with his assistance the impugned order, we are of the opinion, the appeals deserve admission on the following substantial questions of law :- (a) Whether in the facts and circumstances of the case the Tribunal is right in holding that the penalty lev .....

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