Penalty of Rs. 10,000 Upheld Due to Lack of Separate Appeal in CENVAT Credit Case Involving Head Office Invoices.

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....CENVAT Credit - invoices are in the name of their head office - even imposition of penalty of Rs.10,000/- is not called for, but in as much as the respondents have not challenged the said order, by way of filing a separate appeal, the same cannot be set aside - AT....