2014 (4) TMI 142

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....ere is an application for adjournment on the ground that it is passing through acute financial hardship and is before BIFT. The matter being related to 2010 and also 2 years old there is no point to keep the matter pending, since that is rolling on the board for long time beginning from June, 2010. Accordingly, the matter is taken up for disposal on its own merit. 2. The appeal is on very narro....

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..... The appellant does not dispute the default in payment, although on being pointed out, that amount was paid after lapse of 9 months. Such situation calls for interest to be compensated to Revenue. 3. The third allegation is also inadmissibility of cenvat credit of Rs.9,57,983/-. There is no dispute by the appellant that it had wrongly availed such credit. But there was a reversal done after la....