2017 (2) TMI 1145

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....er Ashok Jindal: The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent cleared excisable goods without getting themselves registered with the Central Excise Department and without payment of duty. During the visit by Preventive Department on 01.02.2005, it was found that the respondent is engaged in the manufacture of tractor parts falling un....

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....e matter was adjudicated by the adjudicating authority by demanding duty along with interest and imposing penalty on the respondent. The said order was challenged by the respondent before the Ld. Commissioner (Appeals) who granted the benefit of entitlement of cenvat on inputs used in manufacture to tractor parts on which duty was demanded. Aggrieved from the said order, the Revenue is in appeal b....