2015 (10) TMI 1034

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....Periasami: Revenue filed this appeal against the impugned order dated 31.07.2007, against non imposition of equal penalty. 2. The brief facts of the case are that the show cause notice dated 22.01.2003 was issued to the respondents demanding reversal of cenvat credit on the inputs LDO was not received in their factory but diverted to their sister unit. The Additional Commissioner in his orde....

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.... the entire demand of reversal of credit whereas the respondents are liable to reverse the cenvat credit availed on the inputs used in the generation of electricity diverted to other units. The Appellate Authority set aside the impugned order and allowed the Revenue appeal in respect of demand of duty along with interest. However, the Commissioner (Appeals) extended the reduced penalty of 25% unde....

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....urat-1. Vs. Rita Dyeing & Printing Mills Pvt. Ltd. and submits that the Commissioner (Appeals) has rightly restored the demand of cenvat credit on inputs used for generation of electricity diverted to other units. He further submits that the entire amount was voluntarily paid by them before issue of show cause notice. He further submits that since the original authority has dropped the entire proc....

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....of 25% extended by the LAA is correct of otherwise. The LAA in his order clearly brought out the reasons in detail in his findings. Appellant succeeded before the adjudicating authority as he dropped the entire demand raised in the show cause notice dated 31.03.05. The Revenue preferred appeal against the adjudication order on the demand of cenvat credit on inputs utilized in the manufacturing of ....