2018 (6) TMI 1134

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..... ctification of Mistake has been filed in respect of order no. A/90984/17 dated 29.11.2017. 2. Ld. Counsel argued that no finding have been given in respect of interest and penalty. It is seen that the  impugned order Gated 29.11.2017 decides only the issue regarding admissibility or otherwise of the cenvat credit. In the appeal, the appellants had relied on the decision of  Hon'ble Apex .....

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..... also and thus I do not find any merit in the said assertion. Therefore, the appellants are required to pay interest on the amounts confirmed. 9B. As regards imposition of penalty, the appellants have contended that the issues are debatable and therefore no penalty should be imposed. They have relied on the decision of the apex court in the case of Indian Aluminium Co. Ltd. 2010 (259) ELT 12 (SC) .....

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