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TMI Blog2019 (3) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - MADRAS HIGH COURT] the demand of interest and the penalties imposed cannot sustain - appeal allowed - decided in favor of appellant. - E/40130 to 40132/2018 - FINAL ORDER NOs. 40042-40044/2019 - Dated:- 4-1-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri Nitin Chopra, Adv. For the Respondent Shri L. Nanda Kumar, AC (AR) ORDER The issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n able to produce the invoices and, therefore, contested the demand of interest and penalty imposed, after reversing the wrongly availed credit. The Commissioner (Appeals) vide order impugned herein confirmed the demand, interest and imposed penalty. Aggrieved, the appellants are now before the Tribunal. 3. On behalf of the appellants, the learned counsel Shri Nitin Chopra submitted that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative Shri L. Nanda Kumar supported the findings in the impugned order. 5. Heard both sides. 6. The appellants are now contesting only the demand of interest and the penalties imposed. From the records as well as from the submissions made it is clear that they have reversed the wrongly availed credit before its utilization. In such circumstances, following the decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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