2018 (10) TMI 149

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..... mr.) AR for Revenue Shri Pradeep Kumar Mittal for Assessee ORDER Per: Archana Wadhwa Both the appeals, one filed by Assessee and the other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner. 2. As per facts on record the appellants are engaged in the manufacture of excisable final products of dutiable nature i.e., .....

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..... 6(3) of the Cenvat Credit Rules. 4. The Adjudicating Authority accepted the above stand of the assessee and vacated the demand of duty but imposed penalties equivalent to the quantum of reversal of Cenvat Credit on the ground that the appellant had initially availed the full credit, which stands reversed by them only subsequently. Learned advocate clarifies that such reversal was prior to the is .....

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..... s. CCE & ST, Alwar reported at MANU/CE/0199/2018, the Oberoi Rajvilas and Ors. vs. CCE, Jaipur-I reported at MANU/CE/0248/2018 and Mercedes Benz India (P) Limited vs. Commissioner of Central Excise, Pune-I reported at MANU/CM/0203/2015 In fact we note that the Hon'ble Supreme Court in the case of Union of India vs. DSCL Sugar Ltd. reported at 2015 (322) E.L.T. 769 (S.C.) has held that in the case .....

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