2012 (8) TMI 379

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....nt : Shri R.K. Verma, A.R.   Per Mr. Justice Ajit Bharihoke (oral):   Appellant is engaged in the manufacture of Thermoplast Rubber Compound Polyamides, HIPS etc. which are subject to excise duty. The appellant has three manufacturing units located at 1121, M.I.E. , Bahadurgarh, Haryana; Lane No.5, EPIP Kartholi, SIDCO Industrial Complex, Bari Brahmana Industrial Complex, J & K and....

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....ributor in terms of Rule 3(1) of Service Tax Rules, 2005. Accordingly, a show cause notice raising demand was issued invoking extended period of limitation. Show cause notice was ultimately culminated into disallowance of the cenvat credit and confirmation of the duty demand amounting to Rs.23,47,826/- with interest and equal amount of penalty. 2. Appellant preferred appeal against the order in....

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....e case of Parekh Plast (India) Pvt. Ltd. vs. C.C.E.,Vapi vide Final Order No.A/1011/2011-WZB/Ahd in Appeal No.E/1916/2010 dated 15.6.2011 has submitted that the issue is no more res integra for the reason that the Tribunal has settled the issue by holding that denial of credit on sole ground that the invoices were issued in the name of Head Office is not justified inasmuch as the same is curable a....