COMMISSIONER OF C. EX. Vs. SHREENATH FABRICS

JUDGEMENT

(1.) THIS appeal by the Department arises from common order dated 25 -8 -2010 of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad passed Appeal Nos. E/1485 of 2006 to E/1487 of 2006 and corresponds to Appeal No. E 1485 of 2006.

(2.) THE respondent -assessee was engaged in business of manufacturing of the grey fabrics. Pursuant to show cause notice dated 8 -7 -2004 on the ground that the assessee had availed wrongfully Cenvat credit, the Assessing Officer passed order directing recovery of excess Cenvat credit of Rs. 2,59,795/ - under Rule 12 of Cenvat Credit Rules, 2002 read with Section of the Central Excise Act, 1944 and also imposed penalty of Rs. 65,000/ - and interest vide order dated 21 -10 -2005.