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TMI Blog2016 (12) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Appellant has filed two appeals and in both the appeals the issue involved is identical, therefore both the appeals are being disposed of by this common order. 2. The details of the two appeals are as under: Appeal No. OIO No. Period Cenvat Credit disallowed Education Cess Penalty ST/485/2008 No.19/2006 dated 23.1.2007 01.06.2005 to 31.05.2006 Rs.64,214/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner confirmed the demand and thereafter the appeals were filed before the Commissioner (A), who rejected the appeals. Hence, the present appeals. 4. None has appeared for the appellant and the appellant has only filed the written submissions and requested the Tribunal to dispose of the cases on merit. 5. In the written submissions, the appellant has submitted that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide its order dated 10.4.2015 has allowed the relief relying upon the decision in the case of ABB Ltd. cited supra. 6. Keeping in view the decision of the Karnataka High Court in the case of ABB Ltd., I am of the considered opinion that the issue is squarely settled in favour of the appellant and therefore, I allow both the appeals by setting aside the impugned order with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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