2015 (8) TMI 830

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....RDER Per: Anil Choudhary The appellant M/s Indo Count Industries Ltd. is in appeal against the Order-in-Appeal No. PII/PAP/122/2009 dated 10.06.2009 passed by the Commissioner of Central Excise (Appeals) Pune-II. 2. The brief facts are that the appellant is engaged in the manufacture of electronic goods namely Televisions and Television assemblies was falling under Chapter 85 of the Sched....

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....15,65,743/- towards wrong availment of CENVAT credit of SAD @4% should not be demanded and recovered under Section 11A of the Central Excise Act read with Rule 14 of the CENVAT Credit Rules along with interest and further why not penalty be imposed under Rule 15 read with Section 11AC of the Act and the show-cause was adjudicated and the demand proposed in the show-cause notice was confirmed along....

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....llant has also paid and had no role in the alleged omission by M/s MIRC, penalty was set aside. Being aggrieved the appellant is before this Tribunal. 4. The Counsel for the appellant states that the dispute is no longer res integra as for the same matter, appeal have been allowed in the case of Mirc Electronics, Shri Mahesh K. Desai, Shri Janarthanam Remesh Vs. Commissioner of Central Excise, ....

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....nd of duty of Rs. 2,12,40,288/- and penalty imposed are not in accordance with law, since the same has been ordered invoking inapplicable provisions. We vacate the demand of so called irregular cenvat credit availed by the assessee. Consequently, demand of interest also stands vacated." 5. The learned A.R. relies on the impugned order but at the same time agrees that the issue was considered by....