2011 (8) TMI 1006

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.... is filed by the Revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, at Bangalore (hereinafter called as "CESTAT") in Appeal No. Excise/55/2007 [2008 (230) E.L.T. 301 (Tri.-Bang.)] wherein the appeal filed by the Revenue had been dismissed. 2. The material facts leading up to this appeal are as follows : The responden....

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....Authority passed the order on 24-7-2006 holding that the assessee had wrongly availed the Cenvat credit facility in a sum of Rs. 7,082/- towards duty and Rs. 143/- towards educational cess and also interest of Rs. 329/- and also imposed penalty of Rs. 10,000/- on the respondent for violation of the rules. 3. Being aggrieved by the said order passed by the Original Authority, the assessee p....

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.... CESTAT and the Tribunal by order dated 19-3-2008 dismissed the appeal confirming the order passed by the Appellate Authority. Being aggrieved by the order passed by the Tribunal, the instant appeal is preferred by the Revenue. 4. We have heard the learned counsel appearing for the appellant. 5. Learned counsel appearing for the appellant submitted that the fact that there was wron....