2018 (10) TMI 149

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....al) Shri Mohd Altaf (Asstt. Commr.) AR for Revenue Shri Pradeep Kumar Mittal for Assessee ORDER Per: Archana Wadhwa Both the appeals, one filed by Assessee and the other by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner. 2. As per facts on record the appellants are engaged in the manufacture of excisable....

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....y amount in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules. 4. The Adjudicating Authority accepted the above stand of the assessee and vacated the demand of duty but imposed penalties equivalent to the quantum of reversal of Cenvat Credit on the ground that the appellant had initially availed the full credit, which stands reversed by them only subsequently. Learned advocate cla....

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....n Prime Steel Processing Centre Private Limited vs. CCE & ST, Alwar reported at MANU/CE/0199/2018, the Oberoi Rajvilas and Ors. vs. CCE, Jaipur-I reported at MANU/CE/0248/2018 and Mercedes Benz India (P) Limited vs. Commissioner of Central Excise, Pune-I reported at MANU/CM/0203/2015 In fact we note that the Hon'ble Supreme Court in the case of Union of India vs. DSCL Sugar Ltd. reported at 201....