2017 (10) TMI 496

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....mar, DR for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order and praying for waiver of demand and interest and penalty imposed by them. 2. Brief facts of the case are that appellant procured certain goods from EOU on payment of duty and availed cenvat credit thereon. On pointing out by the department that on such goods they are entitled to ce....

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....e further submitted that as the appellant availed the cenvat credit of duty paid by them, but on pointing out by the department, they reversed the excess cenvat credit availed by them. Therefore, the proceedings were not required to be initiated against the appellant under section 11(2B) of the Central Excise Act, 1944. 4. On the other hand, learned AR opposed the contention of the learned Coun....