2017 (9) TMI 508

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....l was called out, none appeared on behalf of the appellant. 2. Court Master produces the copy of the adjournment letter by the appellant seeking an adjournment. Since the matter is of 2009, application for adjournment is rejected and the appeal is taken up for disposal. 3.   This appeal is directed against the Order-in-Original No. 30/2009 ST dated 12.082009 4.   The relevan....

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....m demanded interest under provisions of Section 75 of the Finance Act, 1994 read with Rule 14 of the CENVAT Credit Rules and the imposed penalty under Section 15(1) of CENVAT Credit Rules, 2004. 5.   Essentially the appeal is directed against the imposition of the penalty and the demand of interest. 6.   Cd. Departmental Representative reiterates the findings of   t....

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....t on the record that this order is challenged before the Higher Judicial Forum. 8.   Since the appellant is not eligible to avail CENVAT credit and has reversed the same, and is liable to pay the interest in accordance with the law, the appeal to that extent is rejected. 9.   As regards the penalty imposed, I find the Division Bench decision in the case of Ganta Ramanaian Nai....