2014 (3) TMI 745

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..... ORDER The respondents are manufacturers of Steel Tubes and Pipes and avail Cenvat credit on raw materials, under provisions of the Cenvat Credit Rules, 2004. The respondents had received imported H.R. Steel Strips under Bill of Entry No. 709978, dated 3-4-2007. The respondents took credit of the Additional Duty of Customs equal to Central Excise duty and Educational Cess on that duty, during 1....

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.... the Respondent under Section 11AC of the Act read with Rule 15 of Cenvat Credit Rules, 2004. The SCN was adjudicated by confirming the demand and imposing penalty equal to the said amount. The Commissioner (Appeals) confirmed the duty demanded and the adjustment of the amount already paid. However he reduced the penalty to Rs. 5,000/- under Rule 15(1) of Cenvat Credit Rules, 2004. Aggrieved by th....

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....ough the CENVAT route and that is the reason that they took the credit. They say that they had no mala fide intention in the matter and the Commissioner (Appeals) reduced penalty on account of this argument only and it is a valid ground for imposing lesser penalty. They did not contest the amount already reversed by them. 5. When goods are imported SAD has to be paid except in some special c....