2017 (9) TMI 688

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....resent appeal is against order of the Commissioner (Appeals) dt. 30.9.2002 whereby the Ld. Commissioner (Appeals) rejected the appeal by upholding the Order-in-Original No. 25/2002/Addl./IDG dt. 11.3.2002. In the Order-in-Original  demand of modvat credit of Rs. 82,440/- was confirmed penalty of equal amount was imposed and ordered for recovery of interest at the rate of 24% on the ground tha....

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.... Order No. C-IV/1453/WZB/2003 dt. 18.12.2003 & C-IV/1454/WZB/2003 dt. 18.12.2003 wherein the Tribunal only reduced the equal penalty to Rs. 25,000/-.  As regard the present appeal, since the Commissioner (Appeals) had rejected the appeal on the ground of time bar as well as on merit. This Tribunal vide order No. C-IV/1454/WZB/2003 dt. 18.12.2003  rejected the appeal of the appellant upho....

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....der. He submits that regarding the issue of cenvat credit on 4 invoices the issue already decided by the Commissioner (Appeals) in the order-in-appeal No. RJB/M.II/258/2002dt.8.11.2002. On appeal against the said order the appeal in this Tribunal was also disposed of  by modifying the order only to the extent of reduction of penalty from equal amount to Rs. 25,000/- vide order No. C.IV/1453/W....