2015 (10) TMI 1808

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....or The Respondent : None Per : Mr. P.K. Das; None appears on behalf of the respondents. It is seen from the records that the Notice of hearing issued by the Registry was returned back with the postal remark "Left". As the respondent had not informed their change of address to the Registry, it is appropriate to decide the appeal in their absence. 2. The respondents were engaged in processi....

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....ced to Rs. 4,54,641/- under Rule 13(1) of the Cenvat Credit Rule and the penalty on Shri Devendra A Garuda was set aside. Hence Revenue filed this appeal against the respondent. 3. On a query from the Bench, the Ld. Authorised Representative for the Revenue submits that the respondents had not filed any cross appeal. He submits that the demand of cenvat credit for the extended period was upheld....

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...., the conclusion of suppressions of facts with intention to avail wrong credit is based on assumption and presumptions and not on solid evidence. The findings of the leaned adjudicating authority, based on which mandatory penalty under Rule 13(2) read with Section 11AC has been invoked, are not just & proper. The findings that Cenvat Credit has been availed in contravention of cenvat credit Rules,....