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TMI Blog2024 (10) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, erection and commissioning of both the paint shops on turn key basis - immovable property embedded to earth and ceiling are not excisable goods - scooter and motorcycle plants was wrongly taken and irregularly utilized by them - interest at the appropriate rate leviable on the amount availed wrongly and utilized irregularly - penal action for the act of omission and commission under the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has rejected the appeal on limitation. However, since the delay is condoned, the appeal on limitation is not dismissed. As no substantial question of law worth examining left in the present appeal, the same is accordingly dismissed. Appeal dismissed. - Hon'ble Mr. Justice Sanjeev Prakash Sharma And Hon'ble Mr. Justice Sanjay Vashisth For the Appellant : Mr. Sunish Bindlish, Sr. Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther they are liable for penal action for their act of omission and commission under the provision of the Central Excise Act, 1944 and the rules made thereunder? 2. Learned counsel for the appellant has stated that cenvat credit on air conditioners and on account of inputs sent to job workers not received back within the stipulated time, has not been pressed by the respondent and the same has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Raipur, 2018 (16) GSTL, 462] while placing reliance upon the judgment of the [Gujarat High Court in Mundra Ports Special Economic Zone Ltd., vs. Commissioner, 2015 (39) STR 726 (Guj.)] and also in [Thiru Arooran Sugars vs. CESTAT, Chennai, 2017 (355) ELT 373 (Mad.)] . The view taken as such was that the amendment could only operate prospectively which was made in the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be gone into, as argued by counsel for the Revenue since on merits the issue stands decided against it. 3. In the aforesaid judgment, this Court has rejected the appeal on limitation. However, since we have already condoned the delay, we would not dismiss the appeal on limitation. As no substantial question of law worth examining left in the present appeal, the same is accordingly dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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