2014 (3) TMI 563

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....g aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri Pramod Kumar, learned JCDR appearing for the revenue and Shri Sudhir Malhotra, learned Advocate appearing for the respondent. 2. The facts of the case in brief are that during the course of audit of the appellants, registered with the department for the manufacture of Scaffolding E....

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....of final products and these have no concern with the place of removal of goods from the factory and thus ordered recovery of Cenvat credit amounting to Rs.9,75,663/- along with interest and also imposed equivalent penalty under Rule 15 of the Cenvat credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 3. Being aggrieved with the order of the original adjudicating authority, ....