2015 (10) TMI 1813

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..... n for adjournment. 2. After hearing Shri G.P. Thomas, learned Authorised Representative for the Revenue and on perusal of the records, I find that the appeal is filed against the denial of CENVAT Credit of Rs. 48,192.00 along with interest and penalty of equivalement amount of duty. Ld.A.R. submits that the CENVAT Credit was denied on G.T.A. services for the period from August 2011 to January 201 .....

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..... ual 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. 5. In view of the above discussion, the impugned order is modified only to the extent of .....

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