2018 (3) TMI 482

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.... Per: CJ Mathew Revenue is aggrieved by the setting aside of the penalty imposed and the interest recovery that was confirmed in order-in-original along with confirmation of the demand of Rs. 45,91,263/- under rule 14 of CENVAT Credit Rules, 2004. 2. M/s Bosch Chassis Systems Ltd, the respondent- assessee had appealed against the order of the original authority and Commissioner of Central....

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....nt of CENVAT credit which was liable to be recovered under rule 14 of CENVAT Credit Rules, 2004 and liable to be penalized under rule 15(2) of CENVAT Credit Rules, 2004. 5. There is no dispute that CENVAT credit of proportionate amount was required to be reversed; neither is there any dispute that reversal did place before the issue of show-cause notice dated 21^st March 2015. 6. On behalf o....