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2018 (2) TMI 1663
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....AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No.SUR-EXCUS-002-APP-033-14-15 dated 20.06.2014 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Surat-II. 3. The short issue involved in the present case is: whether the appellant is required to pay penalty of Rs. 5,64,813/- and interest of Rs. 1,12,796/- for wr....
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....e credit amount has been reversed with interest before being pointed out by the department, therefore, no penalty is imposable on them. 5. The Ld. AR for the Revenue submits that this Tribunal has already taken a view on the issue of levy of interest on erroneous credit availed but not utilized in the case of Atul Ltd. & Ors Vs. CCE & ST vide Final Order No.A/10685-10696/2017 dated 31.03.2017 o....