2009 (6) TMI 723

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.... Murthy, Advocate, for the Respondent. [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 autho....

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....learned counsel for the respondent, I am not 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 aga....