2018 (9) TMI 1356

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....ant Shri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa On matter being called nobody appeared, we have accordingly, heard Learned A.R. and have gone through the impugned orders. As per the facts on record the appellants are manufacturer of Telephones and were availing the Cenvat credit of service tax paid on various input services. On Checking and sc....

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....g Authority confirming the demand along with interest and imposition of penalty of an identical amount on appellant. On appeal against the said order, penalty was reduced by Commissioner (Appeals) to Rs. 50,000/- in terms of Rule 15 (1) of Cenvat Credit Rules. 3. The only challenge in the present appeal is to penalty of Rs. 50,000/-. The appellant's contention is that they acted bona fidely and....