2024 (2) TMI 563

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....hri Shailesh P. Sheth, Advocate) for the Appellant-Assessee Shri S.S. Vikal, Assistant Commissioner, AR for the Respondent-Revenue ORDER The brief facts of the case are that the Appellant-Assessee is engaged in the manufacture of dutiable goods and also exempted goods under Notification No. 04/2006-CE dated 01.03.2006. They are availing the Cenvat credit in respect of input and input services ....

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....ed and equal amount of penalty was also imposed. Being aggrieved by the Order-In-Original, the appellant filed the present appeal. 2. Shri Shailesh Sheth, Learned Counsel appearing on behalf of the Appellant-Assessee submits that even though the demand is prima facie time bar but the appellant have admittedly paid the amount of proportionate credit of input and input services attributed to the ex....

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....s Pvt Ltd - 2020 (372) ELT 867 (Kolkata) * Reliance Life Insurance Co. Ltd -2018 (363) ELT 1050 (Tri. Mumbai) * Aster Pvt Ltd - 2016 (43) STR 411 (Tri.- Hyd) * Alstom T & D India Ltd - 2019 (370) ELT 625 (Tri. Chennai) * Bombay Minerals Ltd - 2019(29) GSTL 361(Tri. Ahmd) * Punj Lloyd Ltd - 2015 (40) STR 1028 (Tri. Del) * CCE , Thane-I vs. Nicholas Piramal (India) Ltd - 2009 (244) ELT 3....

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....issue of penalty to be decided in the facts and circumstances of the present case. We find that the appellant have strong prima facie case on time bar, despite that the appellant have paid the proportionate credit of Rs. 60,15,116/- and despite the demand being time bar they are not contesting the payment of Rs. 60,15,116/- but they are only seeking a lenient view as regard imposition of equal pen....