2010 (12) TMI 765

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....nt. [Order per : Adarsh Kumar Goel, J.]. -  This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Finance Act, 1994 against order dated 10-9-2009 [2010 (17) S.T.R. 137 (Tribunal)] passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (in short "the Tribunal"), proposing to claim following substantial questions of l....

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....reversed in November, 2005 on the irregularity being detected. Vide order-in-original dated 1-7-2008, demand for tax interest and penalty was raised. On appeal, the same was set aside by the Commissioner (Appeals) holding that the assessee having reversed the Cenvat Credit before utilizing the same, there was not justification for the demand. The said view, except in respect of interest on the amo....

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....n the Cenvat credit of Rs. 91,000/- which had been utilized and accordingly, the Cenvat credit demand of Rs. 8,000/- is correct. 4. In view of the above discussion, while the impugned order is set aside only in respect of interest on the amount of Rs. 91,000/- and in this regard, the Assistant Commissioner's order is restored, the rest of the impugned order is upheld. The appeal stands dis....