2012 (7) TMI 817

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....GEMENT Per: Mr. M.V. Ravindaran; This appeal is directed against Order in Appeal No. KS/131-133/SRT-II/2009 dated 30.06.2009 2. The relevant facts that arise for consideration are that the appellant herein was availing cenvat credit of duty paid on the invoices raised by M/s. Itisha Alu-Chem Industries Limited (Itisha for short), during the period 2004-05. The Revenue's case is that the a....

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.... the invoices. It is his submission that during the relevant period, the appellant has filed a detailed statement regarding the receipt of raw material/ ingots and the production generated from the said inputs. It is his submission that such statement was not considered by both the lower authorities. It is also his submission that Central Excise records of the appellant was audited from 1996 onwar....

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....Judicial, Mrs. Archana Wadhwa and Hon'ble Member Technical Mr. B.S.V. Murthy, had held that duty liability needs to be confirmed but there was only difference of opinion as regards the imposition of penalties. He produces the copy of the said judgment. 6. On careful consideration of the submissions made by learned Counsel and learned DR, I find that the issue involved in this case is regarding ....