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M/s Neha Confectionery Pvt Ltd Versus Commissioner of Central Excise, Kolkata-VII

2015 (11) TMI 517 - CESTAT KOLKATA

Penalty u/s 11AC - Non reversal of CENVAT Credit - Held that:- No allegation has been made out bringing out the facts of suppression, mis-declaration etc. On the contrary, it is acknowledged that soon after the mistakes were pointed out, the appellant had voluntarily discharged the deficit amount along with interest. - mere payment of amount outstanding dues, would not absolve the appellant from imposition of penalty but failed to discuss the circumstances under which the appellant could be said .....

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th Rule 15 of CCR,2004 is unsustainable. Consequently, the impugned Order-in-Appeal is set aside - Decide din favour of assessee. - Excise Appeal No. E/393/2011 - Final Order No. A/75430/KOL/2015 - Dated:- 14-8-2015 - D M Misra, Member (J) For the Petitioner : Sri S P Siddhanta, Consultant For the Respondent : Sri M Chattopadhya, AC, (AR) ORDER Per D M Misra Heard both sides. This is an appeal filed against Order-in-Appeal No.37/Kol-VII/2011 dated-22/02/2011. 2. The Ld. Commissioner (Appeals) ha .....

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n the ground that since the appellant had not disputed the case on merit before the Ld. Commissioner(Appeals) and confined their argument in assailing imposition of penalty, hence they cannot be allowed to agitate the said issue before this forum. 5. To ascertain the said fact, the record of personal hearing before the Ld. Commissioner (Appeals) was directed to be placed. From the said record it is noticed that The Ld Commissioner(Appeals) in the record of personal hearing observed as under: &qu .....

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Consultant submitted that the applicant had by mistake availed CENVAT Credit on inputs utilized in the manufacture of biscuits which were dutiable and also exempted where ever the retail sale price was below ₹ 50/-. Consequently, they were required to pay 10% of the price of biscuits i.e. ₹ 68,605/- as per rule 6(3) of CENVAT Credit Rules, 2004. The second issue relates to non-reversal of CENVAT Credit of ₹ 1,63,499/- and education cess of ₹ 3,270/- when they had opted o .....

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