2011 (2) TMI 1072

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....dent Per: P.R. Chandrasekharan 1. Briefly stated the facts of the case are as follows:-     The assessee,  M/s  Kirloskar  Pneumatic Co. Ltd., Saswad, had cleared the excisable goods at Nil rate of duty as provided under Notification No. 64/95 - CE dated 16-3-95 totally valued at Rs.2,74,28,703/-. They reversed an  amount of Rs.23,01,641/- in their Cenvat....

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....ered from the buyer on the basis of documents.  Accordingly the adjudicating authority vide O-I-O No. 119/CX/2007 dated 21-1-2008 confirmed the demand of Rs. 23.01.641/- under section 11A of CEA, 1944 read with rule 6(3)(b) and Rule 12 of Cenvat Credit Rules 2002 and Rule 14 of Cenvat Credit Rules, 2004. Further interest under section 11AB on the amount confirmed  along with a penalty of....

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.... CCE, Kanpur [2008 (232) ELT 328 (Tri. Del)] (4) Viral Control Pvt. Ltd. Vs. CCE, Ahmedabad-III [2009(235) ELT 681 (Tri. Ahmd.)] (5) CCE, Vadodara Vs. Welspun Gujarat  Stahl Rohren Ltd. [2010(254) ELT 211 (Guj)] (6) Vibha Fluid Systems Engineers P. Ltd. Vs. CCE, Ahmedabad-II [2009(246) ELT 664 (Tri.-Ahmd.)] 3. The Ld. DR submits that since the amount paid @8%/10% has been recovere....

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.... Gujarat  Stahl Rohren Ltd. Case also the Tribunal had held a similar view and the same was challenged by the Department before the hon'ble High Court of  Gujarat and the appeal was dismissed by the hon'ble High Court. In all the other judgements cited above, the same conclusion has been reached by the Tribunal. In other words, the provisions of section 11D of Central Excise Act  is....