2009 (1) TMI 731

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..... eved with the order passed by Commissioner (Appeals), 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 thei .....

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..... Surat-I vide OIO No. SRT-V/Adji.-17/2005-D dated 17-6-2005 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 .....

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..... redit of Rs. 11,87,122/- and that the unit had paid 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 .....

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