2015 (12) TMI 1100

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....ised Representative ORDER Per : Mr.P.K. Das, Heard both sides and perused the records. 2. The Learned Advocate on behalf of the appellant fairly submits that they are not contesting the demand of Cenvat Credit alongwith interest which they have paid before issue of show cause notice. He submits that the Adjudicating Authority imposed penalty equal amount of duty of Rs. 45,70,042/- under Rule ....

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.... for the Revenue. It is seen that the appellant had wrongly and prematurely availed and utilized the Cenvat Credit during the period from Sept. 2006 to March 2007. The main contention of the Learned Advocate is that they have reversed credit alongwith interest. I find that it was a regular practice of the appellant for 6 months of excess availment of the Cenvat Credit, even which was reversed with....