2017 (11) TMI 335

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o improper working of assessable value, there was a short payment of duty amounting to Rs. 23,084/- and Rs. 462/-. On pointing out by the department, the said duty amount was paid by the appellant. A show-cause notice was issued for demand of interest and imposition of penalty. The adjudicating authority confirmed the demand of interest amounting to Rs. 44,519/- under the provisions of Section 11A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Secondly, the receiving sister unit was entitled to take the cenvat credit. The appellant has though issue is debatable, paid the duty therefore the penalty should not be imposed. 3. Shri Sanjay Hasija, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by ld. AR and the submission made by appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X