2015 (10) TMI 1651

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....For the Respondent : Shri V P Batra, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein Cenvat credit taken suo moto by the appellant was denied. Therefore, duty is demanded along with interest and penalty of Rs. 50,000/- was also imposed. 2. The facts of the case are that the appellant is manufacturer of bearing component and supplying the same to M/s. ....

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....r Cenvat credit account which they were not entitled to as per Section 11B of the Central Excise Act,1944, A show cause notice was issued to the appellant to deny Cenvat credit taken suo moto and consequently to demand duty along with interest and for imposition of penalty. The matter was adjudicated and demand along with interest was confirmed and penalty of Rs. 50,000/- was also imposed. On....

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....r procedural requirement provisions are incapable of supplementary invoice and there is no requirement for strict compliance therewith if there is material on record which show procedural requirement is furnished, then inconsistency of compliance with procedure prescribed as per law is totally uncalled for and unjustified. 4. On the other hand, learned AR opposed the contention of the learned Cou....

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....h of this Tribunal in the case of BDH Industries (supra) which was followed by this Tribunal in the case of Titawi Sugar Complex (supra). 7. On the other hand, learned Counsel has relied on the decisions of Sopariwala Exports Pvt. Ltd. (supra) wherein on the similar facts, this Tribunal had came to the conclusion that decision of Motorola India Pvt. Ltd. [2006 (206) ELT 90 (Kar)] was not placed b....