2009 (8) TMI 481

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....ig, SDR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants were engaged in printing on steel sheets known as printed sheets, classifiable under sub-heading 7210.30 of the Schedule to the Central Excise Tariff Act, 1985. By notification No. 6/2002-C.E., dated 1-3-2002, as amended by Notification No. 16/2004-C.E., dated 28-2-2004 duty was reduced fro....

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....Commissioner (Appeals) upheld the adjudication order. 2. Learned Advocate on behalf of the appellants submits that they approached to the jurisdictional Asst. Commissioner on 2-2-2005 to allow the credit which was reversed by their sister unit. Thereafter, they took suo motu credit on 25-2-2005. He submits that by letter dated 1-3-2005 the jurisdictional Central Excise officers directed them to....

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.....T. A50 (S.C.). He further relied upon the decision of the Tribunal in the case of UP State Sugar Corpn. Ltd. v. CCE, Meerut-I, reported in 2008 (230) E.L.T. 532 (Tri.-Del.) and Kyungshin Industrial Motherson Ltd. v. CCE, Chennai, reported in 2008 (228) E.L.T. 427 (Tri. - Chennai). He also relied upon the decision of the Hon'ble Supreme Court in the case of CCE, Mumbai-I v. Bombay Dyeing & Mfg. Co....

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....es. So, penalty should be imposed on them. Regarding utilization of credit, he submits that there is no material available that the appellants had not utilized the credit during the relevant period. 4. After hearing both sides and on perusal of the records, I find that the learned Advocate fairly submits that they have already reversed the credit in terms of the stay order. He also submits that....