2016 (8) TMI 626

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....ER The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (Appeals) has granted the benefit of Notification No. 15/2009 dated 07.07.2009. 2.  The facts of the case are that initially the respondent was availing the benefit of Notification No. 5/2006-CE dated 01.03.2006. As per the said Notification, the respondent has undertaken not to avail Cenvat Credit on inputs....

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....t Credit, consequently demand of duty was confirmed alongwith interest and equivalent amount of penalty was imposed. The said order was challenged by the revenue before the Ld. Commissioner (Appeals) who relying on the decision of M/s Share Medical Care - 2007 (209) E.L.T. 321 (SC), gave the benefit of Notification No. 15/2009 dated 07.07.2009 and set aside the adjudication order. Aggrieved by the....

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....the Notification No. 15/2009 ibid came into effect on 07.07.2009, on the said day the respondent were entitled to avail the benefit of said Notification, although the respondent did not intimate to the department for availing the benefit of said Notification, but merely non-intimation to the department does not taken away right of the respondent to avail the said Notification. There are two parall....