2011 (11) TMI 540

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....he Respondents are manufacturers of RCC poles falling under Sub-Heading No. 6807.90 of the First Schedule to the Central Excise Tariff Act, 1985. They availed facility under Cenvat Credit Rules, 2002. One of the inputs on which Cenvat credit was availed by them was steel wire falling under Sub-heading No. 7217.90 of the Central Excise Tariff. Based on the Circular No. 720/36/2003-CX., dated 29-5-2....

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....ty equal to the said amount has been imposed on the Respondents under Section 11AC of the Act. Aggrieved by the order, the Respondents filed an Appeal with the Commissioner (Appeals) who set aside the impugned order and gave relief to the Respondents from all dues arising from the impugned order. Aggrieved by the order of the Commissioner (Appeals), Revenue has filed this Appeal. 2. After hearing....