2011 (9) TMI 163

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....evenue Shri P. G. Chacko, There are two appeals filed by the department and one by the assessee.  One of the appeals of the Revenue and the lone appeal of the assessee are directed against one order of the Commissioner (Appeals) and the remaining appeal of the department is against another order of the  Commissioner (Appeals). The issues are common : (a) Whether the assessee is ....

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....ice nor in any of  the orders passed by the lower authorities is there anything to indicate the sub-rule which was sought to be invoked. 4. Learned DR has argued in favour of invoking sub-rule (2) of Rule 15, which reads as under :- "(2) In a case, where the CENVAT credit in respect of input or capital goods or input services has been taken or utilised wrongly by reason of fraud, collus....