TMI Blog2009 (1) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... , Revenue has filed the present appeal. I have heard Shri D.S. Negi, ld. SDR appearing for the Revenue. Nobody appeared for the respondents. 2. As per facts on record, respondents are engaged in the manufacture of garments falling under Chapter 62. The Unit had procured 22,17,549.40 Mts. of raw material i.e. MMF(P) for manufacturing of their final product during the period from June, 2003 to Jan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the following order in respect of the unit, (a) Differential Central Excise duty of Rs. 2,50,608/- was demanded under Rule 12 of the Cenvat Credit Rules, 2002 and Section 11A(2) of the Central Excise Act, 1944. (b) Interest on delayed payment of duty was demanded under Section 11AB of Central Excise Act, 1944. (c) Penalty of Rs. 2,50,608/- was imposed on the unit under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id an I excess amount of Rs. 61,479/- and thus no case of short payment could be made. The penalty and demand of interest was also set aside vide the aforesaid Order-in-Appeal. 5. The above order of Commissioner (Appeals) is challenged by the Revenue on the ground that as per First In First Out method, the first month for starting calculations should have been December, 2003 instead of January, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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