2009 (2) TMI 650

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....ates, for the Appellant. Shri V.P.C. Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following amounts : (a) Duty of Rs 82,67,386/- (Rs 82,45,876/- of Cenvat credit + 21,510/- of Education Cess) (b) Penalty of Rs 8,26,739/- under Rule 15(1) of the Cenvat Credit R....

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.... decision in the case of BDH Industries Ltd. v. Commissioner of Central Excise (Appeals) Mumbai-I [2008 (229) E.L.T. 364 (Tri.-LB)]. 5. The learned Advocate took us through the relevant paragraphs in the findings in the Larger Bench decision and distinguished the facts of the Larger Bench case from the present one. Further, similar situation has been dealt with in the decision of the Hon'b....

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....appellants in the following cases : (a)     Final Order No. 615/2007 dated 4-6-2007 in the case of M/s. RINL v. CCE, Visakhapatnam-1 (b)     Visakhapatnam Steel Plant v. CCE, Visakhapatnam - 2002 (149) E.L.T. 708 (Tri.-Bang.) 7. It was also stated that the Gujarat High Court decision was not brought to the notice of the Larger Bench. 8.&emsp....