2020 (2) TMI 1208

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..... 1   ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. This appeal under Section 35G of the Central Excise Act, 1944 is at the instance of the Revenue and is directed against the final order passed by the Customs Excise & Service Tax Appellate Tribunal [CESTAT], Western Zonal Bench, Ahmedabad dated 6th December 2018 in the Appeal No.ST/14062/2013. 2. We take notice of the operative part of the orde....

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....tion 73(1), along with interest under Rule 14 of the Cenvat Credit Rules, 2004. iii) I order to recover an amount of Rs. 13,10,06,081/(As per Annexure A to the SCN) alongwith interest under Section 73(1) of the Finance Act, 1994, read with Rule 14 of the Cenvat Credit Rules, 2004. I also order to appropriate an amount of Rs. 2,73,66,918/against this liability, which M/s AMTS have already reverse....

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....e a penalty of Rs. 13,20,03,997/(Rs. 9,97,916/+ Rs. 13,10,06,081/) under Section 78 of the Finance Act, 1994 read with Rule 15(3) of the CENVAT Credit Rules, 2004. If the service tax and interest payable under this order are paid within 30 days from the date of communication of this order, the penalty amount shall be reduced to 25% of the total amount of penalty, provided the reduced penalty amoun....

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....2011, more particularly, Clause 1.3 reads thus: "1.3 Adverse judgments relating to the following should be contested irrespective of the amount involved: a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires." 7. According to the Clause 1.3 of the said Instructio....