2017 (11) TMI 1949

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..... his appeal is directed against the impugned order dated 25.02.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Raipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Sponge Irons, M.S. Billets, falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant has also installed a captive power plant within its factory premises f .....

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..... d penalty was imposed on the appellant. On appeal, the ld. Commissioner (Appeals) vide the impugned order has dropped the penalty imposed in the adjudication order and only confirmed the adjudged demand with regard to the denial of Cenvat Credit. 3. During the course of hearing today, the ld. Advocate appearing for the appellant submitted the letter dated 29.02.2010 addressed to Jurisdictional Su .....

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..... e letter dated 29.12.2010 of the appellant, addressed to the Jurisdictional Range Superintendent alongwith the statement and Chartered Accountant's Certificate, I find that the appellant had reflected the percentage of electricity consumed within the factory and that wheeled out to Grid against receipt of monetary consideration. However, since such certificate was produced by the appellant after a .....

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