2015 (12) TMI 752

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....RDER Per Archana Wadhwa The challenge in the present appeal is only to imposition of penalty. 2. Explaining the facts, learned advocate Ms Preetha Madhavan appearing for the appellant submits that they have a Unit at Hyderabad which is engaged in the manufacture of rock drilling tools. They were constructing another factory in Maharashtra and certain services for construction of the said ....

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....he amount on 22.10.2008 along with interest. 3. In the above backdrop, proceedings were initiated against them vide show-cause notice dated 09.06.2009 proposing confirmation of demand as also interest and also for imposition of penalty. The said proceedings resulted in passing of the present impugned order by the original adjudicating authority and upheld by Commissioner (Appeals) vide which ap....

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.... the learned advocate that the credit so availed by them remained unutilized, in which case, the penalty should not be imposed as held by the Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Bill Forge Pvt Ltd [2012(279) E.L.T. 209 (Kar)] as also in the case of CCE Madurai Vs Strategic Engineering (P) Ltd [2014(310)E.L.T. 509 (Mad.)]. 5. Learned A.R. appearing for the Revenue re....