2015 (10) TMI 667

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.... Appellant. Shri P.R. Renganath for Raghavan, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - This appeal by the Revenue is directed against the Final Order No. 767 of 2010, dated 12-7-2010 on the file of Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench. The appeal has been admitted on the following substantial question of law :- "The Tribuna....

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....ed out, the assessee reversed the credit. Since the invoices under which Cenvat credit was availed does not pertain to their Mannur Unit, a show cause notice was issued on 27-7-2009 demanding interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AB of Central Excise Rules, 1944 and established the proposal for penalty. Aggrieved by the said order, the assessee filed appeal be....