9911796707
TMI Blog2019 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... S COMMISSIONER OF C. EX., BANGALORE [ 2010 (2) TMI 403 - CESTAT, BANGALORE] , It is held that the appellant is not liable for pay the interest for the intervening period. As it is the bonafied understanding of the appellant that being their head office located in the Bombay, they are entitled to take Cenvat credit on distribution of Cenvat credit by the head office - the penalty on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and in gross violation of Rule 20 of the CESTAT Procedure Rules 1982, therefore, order dated 07.09.2018 is recalled and appeal is restored to its original number. 4. At the request of both the sides the appeal is taken up today itself for final hearing. 5. The facts of the case are that Cenvat credit sought to be denied to the appellant for certain services as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records placed before me, I find that the appellant was having sufficient balance in Cenvat credit account during the intervening period. In that circumstances, relying on the decision of M/s Bill Forge P. Ltd. Vs. C.C.E-Banglore reported in 2010 (256) E.L.T. 587 (Tri.- Banglore), I hold that the appellant is not liable for pay the interest for the intervening period. 9. As it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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