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TMI Blog2017 (2) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... il at Odhav and regularize the procedural lapse. The Appellant is accordingly directed to do so and intimate the department accordingly - demand upheld for normal period. Penalty u/s 11AC of CEA,1944 read with Rule 15 of CCR,2004 - Held that: - the appellant under the bonafide impression did not reverse the credit after due intimation of removal of the capital goods to the Dept. In these circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed on such capital goods at the time of its receipt was not reversed, hence it was demanded alongwith interest and proposal for penalty. On adjudication, the demand was confirmed with interest and equal amount of penalty. Aggrieved by the said order, the Appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn rejected the appeal. Hence, the present Appeal. 3. The Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit at Lambha Unit and consequently its availing at Odhav unit. In support his submission he has referred to the judgment of this Tribunal in the case of Sunflag Filaments Ltd vs CCE, Vapi 2009(245)ELT.209 (Tri.Ahmd). 4. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 5. I find that the undisputed facts of are, the appellant had shifted/transferred used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready done. I find that the decisions cited by the ld. Advocate are applicable to the present case also... 6. I find that the present case involves similar circumstances and the Ld Advocate for the Appellant fairly accepts to reverse the credit at Lambha Unit and avail at Odhav and regularize the procedural lapse. The Appellant is accordingly directed to do so and intimate the department a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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