2008 (2) TMI 761

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....DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellants are required to pre-deposit duty of Rs. 5,95,643/- and like sum as penalty. The appellants had taken Cenvat credit for duty amount debited in the Duty Entitlement Pass Book. The Revenue proceeded to invoke longer period on the ground of irregular availment of Cenvat credit. The Department relied on the L....

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....n accepted. In view of the subsequent Larger Bench judgment, a specific finding has been given that the assessee did not bring to the notice of the Department about their availing the Cenvat credit on CVD which was paid by debit entries in DEPB. 2. The learned Counsel submits that all the details had been furnished and there was no intention to evade duty in view of the two judgments of the ....