2017 (10) TMI 791

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....pellant, M/s.Multi-Flex Lami-Print Ltd., are in appeal against demand of reversal of Cenvat Credit taken by them suo moto to correct an error made by them. 2. No-one appeared for the appellant and there were no adjournment request since the last three hearing. As a result, the matter is being taken up for disposal. The appellant had prepared an invoice and debited the duty but no clearance was ....

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.... and which was confirmed by the Hon'ble Apex Court as reported in 2009 (243) ELT A-150 (SC). The appellant also sought to rely on the decision of the Tribunal in the case of S Subramanyan & Co. - 2011 (268) ELT 497 (Tri), which was affirmed by the Hon'ble High Court of Gujarat as reported in 2013 (292) ELT A-122. 4. Ld. AR relies on the decision of the Larger Bench of the Tribunal in the case o....