2019 (9) TMI 1050

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.... (CA) Present for the Respondent(s): Shri Bhasha Ram (AR) ORDER Per: Ashok Jindal The applicant has filed an application for restoration of appeal which has been dismissed by this Tribunal for non prosecution vide order dated 07.09.2018 with the liberty to the appellant to file an application for restoration of appeal by showing sufficient reasons for non appearance. 2. Heard the pa....

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....cated, the amount already reversed was appropriated and demand of interest was confirmed and penalty was also imposed. Against the said order, the appellant is before me. 6. Heard both the side. 7. Without going into the merits as the appellant has already reversed the Cenvat credit, the issue before me is whether the demand of interest and imposition of penalty can survive or not? 8. On ....