2014 (7) TMI 107

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....s in appeal against the impugned order wherein the learned Commissioner (Appeals) allowed the CENVAT Credit availed by the respondent. 2. Brief facts of the case are that the respondents are engaged in the manufacture of Asceptic Packings and availed CENVAT Credit on the inputs. During the course of examination it was found that the respondents have imported certain goods duty-free but they fai....

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....eunder with intent to evade payment of duty. The learned Commissioner (Appeals) allowed the credit relying on the decision in the case of Silver Oak Laboratories Pvt. Ltd. v. CCE Noida - 2006-TIOL-765-CESTAT-DEL). Aggrieved by the said order, the Revenue is in appeal. 3. Heard both sides. 4. The learned A.R. submits that in this case it is an admitted fact that the respondent has failed to f....

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....cision in the case of Indian Oil Corpn Ltd. - 2011 (274) ELT 561 (Tri. Mum). 6. Considered the submissions and perused the records. 7. In this case, the fact is that the matter has been settled by the Settlement Commission which was not in dispute. Thereafter, no adjudication took place to prove the charge of suppression. This case is squarely covered by the decision of Indian Oil Corporatio....