2013 (7) TMI 399

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....ndran: This appeal is directed against Order-in-Appeal No. Commr(A)/150/VDR-II/2011, dt.19.04.2011. 2. The briefly stated facts of the case are that the respondents are engaged in the manufacturer of excisable goods falling under Chapter 39 & 70 of Central Excise Tariff Act, 1985 and are also availing the benefit of CENVAT Credit as provided under CENVAT Credit Rules, 2004. It was observed b....

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....covery of wrongly taken CENVAT Credit of Rs.1,42,521/- under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944, recovery of interest under Rule 14 of the CENVAT Credit Rules, 2004, read with Section 11AB ibid and for imposition of penalty under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC ibid. 2.1 The adjudicating authority vide impugned ....

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....e company. 5. On perusal of the records, I find that the first appellate authority has relied upon the judgment of this Bench in the case of Voltamp Transformers Ltd. 2010 (262) ELT 909 and one of the ground of the Revenue is that the Revenue has challenged the order of the Tribunal before Hon'ble High Court of Gujarat. 6. Ld. Counsel brings to my notice that said judgment which was been cha....