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TMI Blog2020 (7) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ve for the Respondent ORDER The order of Commissioner (Appeals bearing No.70-CE/Note/2018 dated 10.08.2018 has been assailed vide the impugned appeal. The facts relevant for the adjudication are as follows:- On the basis of an intelligence regarding manufacture and clearance of chocolate products and confectionary items without payment of Central Excise duty by the appellant from its two regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were also proposed to be imposed thereupon. 2. Proposals of both the show cause notices were initially confirmed vide Order No.04/18-19 dated 10th August, 2018. The said order was challenged by the appellant before Commissioner (Appeals), however, for the limited issue related to the confiscation of cash worth Rs. 4,10,000/- and its subsequent adjustment towards the amount payable by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants and as such cannot be ordered to be adjusted towards the duty liability of the appellant. Order is accordingly, prayed to be set aside and the appeal is prayed to be allowed. 5. Learned D.R. while rebutting these arguments has laid emphasis on para 10 and 15 of the order under challenge and has mentioned that there is no apparent error in the order as is alleged. The appeal is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Rs. 4,10,000/- was proposed under the provision of Rule 25 of Central Excise Rules, 2002 whereas the duty was demanded alongwith interest and penalty was proposed under the provisions of Section 11A/11AA/11AC of Central Excise Act, 1944. Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under different provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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