2010 (12) TMI 210

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....  Ms.Sukriti Das, Advocate PER: M.VEERAIYAN 1.1 The appeal No.E/1118/09 filed by the department is against the order of the Commissioner (Appeals) No.28/RPR-I/2009 dated 20.2.2009 by which the order of the original authority demanding duty of Rs.93,665/- alongwith interest and imposition of penalty stands set aside. The respondents, in this case, are M/s.Hi-Tech Power & Steel Ltd. 1.....

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.... attributable to the GTA services utilized for bringing the inputs are not available in terms of Rule 3(5) of Cenvat Credit Rules, 2004. The original authority confirmed the demands of duty, interest and imposed penalties.  The Commissioner (Appeals) has set aside the orders of the original authority. Hence, the department is in appeal. 4. Learned SDR reiterated the grounds of appeal. He a....