2009 (6) TMI 723

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..... [Order]. -  The short question arising in this case is whether any penalty is liable to be imposed on the assessee under Rule 15 of the CENVAT Credit Rules, 2004 in the facts and circumstances of the case. The lower appellate authority, while confirming a demand of duty against the assessee, vacated the penalty imposed on them by the original authority. This was on the ground that the iss....

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....t impressed with any of the grounds raised in the appeal. The appellant has stated that the decision of this Tribunal and the Hon'ble High Court on the substantive issue in the assessee's own case had been against them and, therefore, CENVAT credit was wrongly availed on furnace oil during the period of dispute with intent to evade payment of duty. As against this ground of the appellant, the lear....