2015 (10) TMI 1813

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..... imposition of penalty of equal amount of duty as there is no suppression of fact with intent to evade payment of duty etc. Further, there were contrary views of various Benches of the Tribunal. So, the imposition of penalty under Section 11AC of Central Excise Act 1944 is unwarranted. So, the quantum of penalty is liable to be reduced. - Decided partly in favour of assessee. - Appeal No.E/11111/2 .....

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..... not delivered on FOR basis. 3. Hon'ble Punjab Haryana High Court in the case of M/s Ambuja Cements Vs Union of India - 2009 (236) ELT 431 (P H) held that the assessee is not eligible to avail CENVAT Credit on G.T.A. services unless it is established that the goods were supplied at the customer s premises. 4. It is seen from the impugned orders that the appellant failed to produce any .....

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