2011 (8) TMI 1056

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... finding of waiver - Held that: - When once the Revenue has accepted the order passed by the adjudicating authority and not chosen to prefer any appeal before the CESTAT, it is not open for the Revenue, now to contend that the order passed by the appellate authority is erroneous - appeal dismissed - decided against Revenue.
V.G. Sabhahit and B. Manohar, JJ. ORDER The Karnataka High Court Benc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uthority that confirmed the order of the adjudicating authority that the assessee was not entitled to avail Cenvat credit for material used of construction of office. Therefore, the CESTAT had no occasion to consider the order passed by the appellate authority wherein the imposition of the penalty and interest is set aside. 13. When once the Revenue has accepted the order passed by the adjud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X