2019 (3) TMI 1366

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....t Shri L. Nanda Kumar, AC (AR) ORDER The issue involved in all these appeals being the same, they are heard together and disposed by this common order. The appellants are aggrieved by the demand of interest and the penalty imposed even though the wrongly availed credit has been reversed by them. 2. Brief facts are that the appellants are manufacturers of Steel Forgings and machined Alumin....

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....nts, the learned counsel Shri Nitin Chopra submitted that the appellants had actually availed the credit on the basis of invoices. At the time of appeal before Commissioner (Appeals) they were not able to produce the invoices as these were misplaced. After the adjudication, the appellants had reversed the credit. The Commissioner (Appeals), however, imposed penalties and also confirmed the demand ....