2008 (5) TMI 688

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Full Text of the Document

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.... in both the appeals. Therefore, both are taken up together for disposal. 2. Revenue filed these appeals against the Order of the Commissioner (Appeals), whereby penalties of ₹ 25,000/- under Rule 15 of Cenvat Credit Rules, 2004 and ₹ 1,17,416/- under Section 11 AC of the Central Excise Act, 1944 were set aside. 3. Ld. DR on behalf of the Revenue submits that the Respondents had not ....