2017 (11) TMI 339

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..... AI] - in both the proceedings, the charges against M/s.Harco Export (India) are identical in nature of having continued to avail Cenvat Credit and paid Central Excise duty despite resending of Rule 12B. Both the proceedings are for identical period. The proceedings initiated in Mumbai-1 Commissionerate has been set aside by the Tribunal by order dated 30/05/2017. Consequently, the impugned proceed .....

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..... prises, who in turn supplied the same to M/s. Gini Silk Mills Ltd. The lower authorities have held that M/s. Harco Express (India) could not have availed Cenvat Credit after abolition of Rule 12B and therefore, they have wrongly passed on the credit to M/s. Gini Silk Mills Ltd. Consequently, demands have been confirmed against M/s. Harco Express (India) and M/s. Gini Silk Mills Ltd. and penalty ha .....

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..... improper. Since the proceedings against M/s.Harco Export (India) has been set aside by the Tribunal by the aforesaid order, the entire proceedings in the impugned order also cannot be sustained. 3. Ld. AR relies on the impugned order. 4. I have gone through the rival submissions. I find that in both the proceedings, the charges against M/s.Harco Export (India) are identical in nature of hav .....

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