2017 (7) TMI 382

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.... case is that appellant have cleared the input as such on payment of duty which was short as compared to Cenvat credit availed thereon. Therefore the demand of differential duty was raised, consequently interest and penalty under Section 11AC was also confirmed. The Commissioner (Appeals) also upheld the Order in original therefore the appellant are before me. 2. Shri. Rajesh Ostwal, Ld. Counsel ....

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....Vs [2005(183)ELT 239(SC)] (b)    Vako Seals Pvt Ltd Vs. CCE [2016(344) ELT 482 (Tri. Mum)] (c)     Lawkim Ltd Vs CCE [Tri-Mum)] (d)    CCE & ST, LTU Vs. Bill Forge Pvt. Ltd. [2012 (279) ELT 209 (Kar)] (e)    CCE Vs. Strategic  Engg. P. Ltd [2014 (310) ELT 509 (Mad)] 3.   On the other hand, Shri. V.K. Shastri, Ld.....