2010 (8) TMI 102

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.... Mr. Sanjeev Kaushik, Central Government counsel for the revenue. Ms. Sushma Chopra, Advocate for the respondent. Adarsh Kumar Goel, J. 1. This appeal has been preferred by the revenue under section 35G of the Central Excise Act, 1944 (1944 Act) against order dated 11.7.2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, proposing to raise following substanti....

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....bjection that for the goods purchased for repair purposes, CENVAT credit was not admissible. Demand was accordingly raised which was upheld by the Tribunal. Apart from the demand of duty, equal amount of penalty was also imposed under section 11AC of the Act. On appeal, the amount of penalty was reduced to Rs.1 lac which has been put in issue in this appeal. 3. We have heard learned counsel for....