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Vilax Industrial Fabrics vs Commissioner Of Central Excise on 19 August, 2016 cites

Commissioner Of Central Excise ... vs Bill Forge Pvt Ltd on 8 June, 2016

5. After hearing the submissions of both the sides and perusal of the judgments cited at bar, I am of the considered opinion that the issue involved in the present case is no more res integra in view of the judgment of the Honble Karnataka High Court in the case of CCE, ST, LTU Bangalore Vs. Bill Forge Pvt. Ltd. cited supra and the decision of the Larger Bench in the case of JK Tyres & Industries Ltd. Vs. ACCE cited supra.
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 79 - Full Document

Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008

4. On the other hand the learned AR reiterated the findings of the impugned order and further submitted that the appellant has overdrawn cenvat credit of Rs. 3,42,025/- (Rupees Three Lakhs Forty Two Thousand and Twenty Five only) during the month of January and February 2006 and the same has been utilized wrongly and therefore the appellant is liable to pay equal penalty under Section 11AC in view of the judgment in the case of Union of India Vs. Dharamendra Textile Processors reported in 2008 (231) E.L.T. 3 (S.C) and also CCE, Kolkata Vs. Praxair India Pvt. Ltd. 2012 (278) E.L.T. 579 (S.C).
Supreme Court of India Cites 44 - Cited by 1355 - A Pasayat - Full Document

Commnr.Of Central Excise, Kolkata vs M/S.Praxair India Pvt.Ltd on 22 February, 2012

4. On the other hand the learned AR reiterated the findings of the impugned order and further submitted that the appellant has overdrawn cenvat credit of Rs. 3,42,025/- (Rupees Three Lakhs Forty Two Thousand and Twenty Five only) during the month of January and February 2006 and the same has been utilized wrongly and therefore the appellant is liable to pay equal penalty under Section 11AC in view of the judgment in the case of Union of India Vs. Dharamendra Textile Processors reported in 2008 (231) E.L.T. 3 (S.C) and also CCE, Kolkata Vs. Praxair India Pvt. Ltd. 2012 (278) E.L.T. 579 (S.C).
Supreme Court of India Cites 6 - Cited by 5 - Full Document

Kumar Organics Products Ltd vs Cce, Bangalore on 16 April, 2014

It is a fact that the appellant has reversed the credit before utilization of the same and a small portion of the cenvat credit was utilized but the same was reversed along with interest before the issue of show-cause notice and in view of the judgment of this Tribunal in the case of Kumar Organics Product Ltd. Vs. CCE, Bangalore 2014 (307) ELT 774 (Tri.-Bang.) the appellant is not liable to pay interest as well as penalty. By following the ratio of the decisions cited supra, I am of the considered opinion that the impugned order is not sustainable in law and therefore I set aside the same by allowing the appeal of the appellant with consequential relief, if any.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 2 - Full Document
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