2018 (5) TMI 1114

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....als are given below: Sl. No.  Appeal No.  OIO No./Date  Period of Dispute  Service Tax & Cesses  Interest and Penalty 1  E/20229/2018  No.21/2012-CE dt.27.12.2012  2007-08 to 2011-2012  Rs.14,24,968/-  Interest u/s 11AA & Penalty of Rs. 5000/- u/r 25 of CER, 2002 2  E/20233/2018  -do-  -do-  Rs.14,24,968/-  Interest u/s 11AA & Penalty of Rs. 7,12,484/- u/r 25 of CER, 2002 3  E/20235/2018  No.145/2013-CE dt.28.6.2013  April - December 2012  Rs.4,94,975/-  Interest u/s 11AA & Penalty of Rs. 2,47,488/- u/r 25 of CER, 2002 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of ....

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....s. 5,000/- to Rs. 7,12,484/- and Rs. 2,47,488/-. Hence, the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the facts and the law in proper perspective. He further submitted that the show-causes and the Orders-in-Original do not prove or even allege that the appellant has availed CENVAT credit on plant and machinery, which was removed and scrapped. He further submitted that there is no availment of CENVAT/MODVAT credit on the plant and therefore, there is no requirement under the CENVAT Credit Rules to pay duty at the time of removal of the same. He further submitted that this....