2015 (10) TMI 1957

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....an, Advocate, for the Appellant. Shri Alok Srivastava, Dy. Commissioner (AR), for the Respondent. ORDER Under this Stay application, appellant is seeking staying the operation of Order-in-Original No. DMN-EXCUS-000-COM-033-13-14, dated 27-2-2014, under which Cenvat credit of Rs. 72,13,884/- has been disallowed to the appellant along with interest, and an equivalent amount of penalty has a....

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....p;  Tecumseh Products India Pvt. Ltd. v. CCE, Hyderabad - 2010 (256) E.L.T. 276 (Tri.-Bang.) (iii)   CCE v. MDS Swichgear Ltd. - 2008 (229) E.L.T. 485 (S.C.). 3. It was also the case of the appellant that duty demand, if any, for misuse of advance licencing conditions can be raised only on DIPL Unit-I/ Unit-II. 4. Shri Alok Srivastava (AR) appearing on behalf of t....

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....e fact that no duty was paid with respect to the raw materials used in the manufacture of the finished goods received by the appellant. On the other hand, appellant has strongly contested the selling of raw materials on high sea sale basis to DIPL (Unit-I) does not mean that appellant had the knowledge that the same goods will be used in the manufacture of finished goods supplied to them on paymen....