2015 (12) TMI 1608

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....or the Appellant : Mr S Ramachandran, Consultant, (E/41939 - 41942/2014) and Mr S Sivaramakrishnan, Adv., (E/41480 - 41481/2015) For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per P K Choudhary Appeals No. E/41939 - 41942/2014 are filed by M/s. Faithful Engineers Pvt. Ltd. against the common OIO No. 7-10/2014 dated 28.05.2014, passed by the Commissioner and appeals No. E/41480 - 41481....

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....nd the duty paid through cenvat credit should be treated as improper duty payment. The lower authorities confirmed the demand and also appropriated the amounts paid through P.L.A. The adjudicating authority also imposed penalty under Rule 25 and also ordered for interest. 3. Ld. Consultant Shri S. Ramachandran, appeared on behalf of the appellants in appeals No. E/41939 - 41942/2014 and Ld. Couns....

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....ichy reported in 2015-TIOL-2119-CESTAT(MAD.) and by following the judgments of the Hon ble High Court of Gujarat in the case of Indsur Gobal India Vs. UOI - 2014-TIOL-2115-HC-AHM-CX, in the case of Precision Fasteners Ltd. Vs.CCE 2014-TIOL-2211-HC-AHM-CX, in the case of Malladi Drugs & Pharmaceuticals Ltd. 2015-TIOL-1262-HC-MAD-CX and in the case of A.R. Metallurgicals Pvt. Ltd. Vs. CCE, Chennai 2....