2018 (4) TMI 151

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....ri T.V. Ajayan, Advocate, Chander Kumar & Associate, For the Appellant Shri N. Jagadish, Superintendent(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt 24/05/2010 passed by the Commissioner whereby the Commissioner has confirmed the demand along with interest and also imposed penalty under Rule 15(2) of CENVAT Credit Rules. 2. Briefly ....

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.... 3. Heard both sides and perused the records. 4. Learned counsel submitted that the impugned order is not sustainable in law as the same is passed by ignoring the judicial precedent. He further submitted that the issue involved in this present case is whether the credit availed on the endorsed Bills of Entry in respect of the imported goods cleared from Customs and directly shifted to the appe....