2014 (8) TMI 453

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....Appellant. Shri A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER The appeals and stay applications are directed against Order-in-Appeal No. US/81/RGD/2012, dated 10-2-2012 and US/285/RGD/2012, dated 30-4-2012 passed by the Commissioner of Central Excise & Customs (Appeals), Mumbai-II. 2. As the issues involved in both the appeals are common, they are taken up together for co....

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....on the charges and the same were confirmed against the appellant along with interest thereon. The appellant was also imposed with equivalent amount of penalties. The appellant preferred appeals before the lower appellate authority who dismissed their appeals and hence, the appellant is before me. 4. The learned Counsel for the appellant submits that the expenditure has been incurred in res....

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.... 6.1 As the issue has already been settled, I am of the view that the appeals can be disposed of at this stage. Therefore, after dispensing with the requirement of pre-deposit of the dues adjudged, I take up the appeals for consideration and disposal. 6.2 The CENVAT Credit Rules, 2004, was amended so as to replace the words "from the place of removal" with the words "up to the place....

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....a) came out only in January, 2011. Therefore, during the material period, as per the decision of the Larger Bench in the case of ABB Ltd. case (supra), the appellant was held to be eligible for the credit which decision was reversed by the Hon'ble Karnataka High Court for the period after 1-4-2008 vide the judgment cited (supra). Therefore, the assessee cannot be alleged to have committed either s....