9911796707
TMI Blog2018 (11) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal is directed against the impugned order dated 04.12.2017 passed by the Commissioner (Appeals) whereby the Commissioner (A) has partially allowed the appeal of the appellant and drop the penalty under Rule 15 of CENVAT Credit Rules and 27 of Central Excise Rules 2002. 2. Briefly the facts of the present case are that the assessee is manufacturer of packaging films and it was observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC for not including the value of cylinders, Rs. 5000/- for non-maintenance of records and Rs. 1,27,386/- under Rule 15(2) for irregular availment of credit. Aggrieved by the Order-in-Original, the appellant filed an appeal before the Commissioner who drops the penalty under Rule 15 of CCR and 27 of Central Excise Rules, 2002. 3. Heard both sides and perused the records of the case. 4. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The details of the said raw materials were provided to the concerned Range Officer on 20.10.2014 and were verified with the actual stock. The Superintendent and the Inspector were shown all records of consumption of inventory and the manufacture of the finished goods but the report of the said officers were never given to the appellant and it was not even mentioned in the SCN. He further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption limit. The assessee admits its mistake of non-inclusion of cylinder charges and paid the duty on the same much before the issue of SCN. Further, I find that as far as CENVAT credit is concerned, the appellant has brought on record various letters written by the appellant to the Excise authorities regarding the intimation of crossing the exemption limit and availing the CENVAT credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
