2017 (2) TMI 484

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....nt ORDER Per Anil G. Shakkarwar The present appeal is filed by the appellant, M/s Denso India Ltd., against Order-in-Appeal No. 307/CE/APPL/NOIDA/2009 dated 29/10/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellant were issued with a Show Cause Notice dated 01/02/2008, proposing to denying Cenvat credit amounting to Rs....

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....The ld. Commissioner (Appeals) has held that Cenvat credit amounting to Rs. 2,72,475/- was inadmissible. The appellant has challenged the finding of ld. Commissioner (Appeals) holding Cenvat credit amounting to Rs. 2,72,475/- as inadmissible and recovery of the same under Rule 14 of Cenvat Credit Rules, 2004. Therefore, the appellant has preferred appeal before this Tribunal, challenging the Commi....

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....ue had knowledge of the issue on 21/06/2006. He has relied on the ruling by Hon'ble High Court of Allahabad in the Case of Commissioner of Central Excise, Noida Versus Accurate Chemical Industries reported at 2014 (310) E.L.T. 441(Allahabad). He was submitted that it was held by the Hon'ble High Court of Allahabad in the case relied upon that short payment detected by audit team would have been de....