ASHOK LEYLAND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The above captioned 3 appeals have been preferred against the common Order -in -Appeal dated 7.12.2001 vide which the Commissioner (Appeals) has affirmed the orders in original.

(2.) The issue in all these appeals relates to availment of credit of certain amounts, illegally, by the appellants. In Appeal No. E/1266/02 -NB, the credit amount involved is Rs. 4,27,907. This credit was availed by the appellants during the period October 2000 to December 2000 on the inputs which they were otherwise not entitled to avail under the Rules. This modvat credit amount was however reversed by them later on. However, they were served with the show cause notice for recovery of this amount and penalty was also proposed to be imposed on them.

(3.) The Assistant Commissioner confirmed the demand and imposed penalty of Rs. 25,000 on the appellants. The Commissioner (Appeals) confirmed that order.