2018 (9) TMI 1052

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....iyan, AC (AR) for the Respondent ORDER The assessee is aggrieved by the findings of the Ld. Commissioner of Customs and Central Excise (Appeals), Tiruchirappalli, dt. 25.02.2010 whereby the Ld. Commissioner (Appeals) has upheld the levy of penalty and interest on the appellant on the credit availed wrongly on capital goods. The Original Authority vide order dt. 07.10.2008 had demanded Rs. 8,....

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....by following the decision of jurisdictional High Court. 4. Per contra, Ld. DR supports the findings of the lower authorities. 5. I have considered the rival contentions and have gone through the orders placed on record. I find that this Bench in the case of M/s. Lenovo India Pvt. Ltd. Vs. C.C.E. Puducherry in Final Order No. 41114/2018 dated 13.04.2018 has considered a similar issue and has ....

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....subsequent amendment has given befitting answer to all doubts existed earlier. Since, the subsequent amendment has cleared all doubts existed earlier in respect of Rule 14 of the said Rules, it is needless to say that the argument advanced by the learned counsel appearing for the appellant/Department is erroneous, whereas the argument advanced on the side of the respondent is really having merit a....