2018 (3) TMI 743

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.... present appeal pertains to disallowance of CENVAT credit of Rs. 39,50,999/- for March 2012 that was ordered for recovery, along with interest thereon, besides penalty being imposed by the original authority and confirmed in the impugned order-in-appeal no. PUN-EXCUS-001-APP-0094-15-16 dated 6th October 2015 of Commissioner of Central Excise (Appeals), Pune I. 2. Appellant, M/s Tetra Pak India Pv....

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....ared separately in the ST-3 returns filed for 2011-12. It is their further contention that both the lower authorities have failed to take cognisance of this submission and, therefore, erroneously confirmed the demand for recovery. 4. Learned Authorised Representative reiterates the findings of the impugned order. 5. On a perusal of the records it is seen that the lower authorities have not given....