2015 (10) TMI 2274

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....ng order has been passed: "A. i) Extended period under proviso to Section 11A(1) of the Central Excise Act, 1944 read with Rule 12 of Cenvat Credit Rules, 2002 and Rule 14 of Cenvat Credit Rules, 2004 have rightly been invoked for demanding Cenvat Credit amounting to Rs. 17,77,263/- from M/s. Auto Tech Engineers, Faridabad. ii) Cenvat Credit demand of Rs. 17,77,263 is confirmed against M/s. Auto Tech Engineers under Rule 12 of Cenvat Credit Rules, 2002 and Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 11 A (1) of Central Excise Act, 1944. iii) Rs. 13,10,000 (Rs.10,00,000/- plus Rs. 3,10,000/-) already deposited by M/s. Auto Tech Engineers is appropriated against the Cenvat Credit demand confirmed above. iv) M/s. ....

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.... nine thousand eight hundred eighty nine only) upon M/s. Ayushi Steels Co. (P) Ltd. and Rs. 39,27,455/-(rupees thirty nine lacs twenty seven thousand four hundred fifty five only) upon M/s. Kanika Strips (P Ltd. Faridabad (all registered dealers) under Rule 25 of the Central Excise Rules, 2002. C) Proceedings initiated against Shri Rupesh Bansal, Director of M/s. Ayushi Steels Co. (P) Ltd. and Shri Rakesh Bansal, Director of M/s. Kanika Strips (P) Ltd. are dropped" 2. Revenue is aggrieved by the impugned order which is recorded hereinabove for non imposing penalty on the principle respondent. 3. Heard the learned AR. Recorded his contention. The contention of the learned AR is that these appeals have been filed inadvertently. When the ....

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....ring the course of arguments. 6. At this stage, learned AR submitted that para 6 in the appeal memorandum be taken on record as is grounds of appeal and names of Directors of the respondent are mentioned in said para 2 of the prayer. Learned AR was fairly asked when there is no relief sought in the appeals filed against the respondent by the Revenue, whether he is willing to withdraw the appeals or order be passed on merits, Learned AR submits that he needs instruction for withdrawal of the appeals and therefore he needs 7 days time. The request of the learned AR is turned down as being officer of this Court it is the duty of the learned AR to assist the Court properly. But instead of assisting the Court properly, he insisted to reiterate ....