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TMI Blog2015 (10) TMI 1663X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Karnataka High Court in the case of Commissioner of Central Excise & Service Tax, Bangalore Vs. Bill Forge Pvt Ltd - [2011 (4) TMI 969 - KARNATAKA HIGH COURT and the Hon’ble Madras High Court in the case of the Commissioner of Central Excuse, Madras vs M/s Strategic Engg. (P) Ltd - [2014 (11) TMI 89 - MADRAS HIGH COURT] after considering the decision of the Hon’ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the findings of the Commissioner (Appeal) that the respondent had not utilised the credit. The relevant portion of the impugned order is reproduced below : "Hon'ble High court of Gujarat in the case of Commissioner of Central Excise vs Gupta Steel reported at 2006(205)ELT 24 (Guj) has held that interest is not be levied on amount of credit directed to be reversed when such credit was not ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT.336 (Tri. Ahmd). 4. I find that the Hon'ble Karnataka High Court in the case of Commissioner of Central Excise & Service Tax, Bangalore Vs. Bill Forge Pvt Ltd - 2012(279)ELT 209 (Kar.) and the Hon'ble Madras High Court in the case of the Commissioner of Central Excuse, Madras vs M/s Strategic Engg. (P) Ltd - 2014.TIOL.466.HC.MAD.CX after considering the decision of the Hon'ble Supreme Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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