2014 (3) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R In the impugned order, cenvat credit of Rs. 3,71,444/- taken by the appellants and reversed subsequently has been appropriated and interest amount of Rs. 26,464/- has been demanded. Further penalty equal to cenvat credit has also been imposed. 2. Ld. Advocate on behalf of the appellants submitted that in this case the credit was taken in the head office wrongly which on the advice of the ....