2009 (9) TMI 338

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER 1. After hearing both the sides and perusal on of the records, I find that the issue involved in this case is in narrow compass and, therefore, after granting stay, the appeal is taken-up for hearing. 2. Original Authority disallowed Cenvat credit of Rs. 7,715 and imposed penalty of equal amount along with interest. 3. The Commissioner (Appeals) modified the Adjudication Order, insofar as p....