2017 (7) TMI 331

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....in-appeal no. CPA (3204) 11/MI/2007 dated 24th May 2007 of Commissioner of Central Excise (Appeals) Mumbai which has, on appeal by M/s Kennington Fabrics Pvt Ltd, set aside the order of the original authority confirming demand of Rs. 18,61,362, being CENVAT credit availed/utilised between 9th July 2004 and 7th December 2005, interest thereon, and imposing penalty of like amount under rule 27 of Ce....

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.... as being liable to the duties and penalties as ordered by the original authority. The first appellate authority has held otherwise. 3. Heard the Learned Authorised Representative. None appeared for the respondent. 4. On a careful perusal of the records, we find no flaw in the contention of Revenue that the credit lying in balance after adjustment of the duty on the unsold stock would no longer ....