2014 (3) TMI 563

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....tra, Adv. PER : Archana Wadhwa Being 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 depa....

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....ed by the appellants in relation of export 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 o....

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....ts and Shipping Lines, allowed the same by following the Tribunal in the case of M/s. Vidyut Metallies Pvt. Ltd. Vs. CCE, Mumbai - 2012-TIOL-02-CESTAT-MUM as also the Tribunal decision in the case of M/s. Steel Strips Wheels Ltd. Vs. CCE, Chandigarh-II - 2012-TIOL-942-CESTAT-DEL. The said order of Commissioner (Appeals) stand appealed against by the Revenue. After going through the grounds of appe....