2018 (2) TMI 688

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....tendent (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 328-CE/APPL-AGRA/LKO/2015 dated 20/08/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were engaged in the manufacture and clearances of goods falling under Chapter 39 of Schedule to Cen....

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....iginal Authority confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 20/08/2015, wherein ld. Commissioner (Appeals) upheld the Order-in-Original dated 28/02/2015 and rejected the appeal. Aggrieved by the said order, appella....

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.... denied. He has further relied upon ruling by Hon'ble High Court of Punjab & Haryana in the case of V. G. Steel Industry Versus Commissioner of Central Excise reported at 2011 (271) E.L.T. 508 (P&H), wherein it was held that even if the duty has been paid in excess Cenvat credit of duty paid is admissible unless the Excise duty paid has been refunded. 4. Heard the ld. A. R. for Revenue who has ....