2022 (12) TMI 522

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....rintendent (Authorized Representative) for the Respondent ORDER RAMESH NAIR The limited issue to be decided in the present case is that whether the appellant is liable for penalty under Rule 15(2) or the charge that appellant have availed 100% credit instead of 50% and remaining 50% to be availed in the next Financial year in respect of capital goods. The appellant, an pointed out by the ....

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....He placed reliance on the following judgments: • Sunflag Filaments Ltd.- 2009 (245) ELT. 209 (Tri.-Ahmd.) • Guardian Plasticote Ltd.- 2009(241) ELT. 149 (Tri.- Ahmd.) • R.A.S.Poly Tex Pvt. Ltd.- 2009 (247) ELT. 699(Tri.- Del.) • Indo-nippon Chemicals co. Ltd.- 2009(233) ELT. 141(Tri.-Ahmd. • Omkar Steel Tubes (p) Ltd.-2008 (221) ELT.....