9911796707
TMI Blog2011 (2) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 11A(1) of the Act and is directed against Order dated 10th June, 2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Excise Appeal No. EDM-751 of 2004 thereby affirming the order of penalty. It appears from record that in the past the matter went up to the Hon ble Supreme Court and the said Court remanded the matter back for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of a valid duty paying documents avail of the same. In this case, it is admitted by the assessee that it availed credit even before the receipt of the inputs in the factory and it is also admitted that in respect of five invoices, the inputs were not received in the factory and credit so taken was utilised for payment of duty when the appellant had not sufficient balance in their Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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