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TMI Blog2024 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... TECHNICAL ) Shri B.K. Singh , Authorized Representative for the Appellant None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order wherein the ld. adjudicating authority has passed the following order: - "(i) I confirm the demand of duty of Rs. 7,43,28,193/- (Rupees Seven Crore Forty Three Lakh Twenty Eight Thousand One Hundred and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 2010, till the payment of all outstanding dues including interest. I order for appropriation of the interest of Rs. 12,57,608/- already paid by the Noticee. (iii) Penalty of Rs. 80,63,100/- only is imposed on the Noticee under Rule 25(1) (a) of the Rules subject to provisions of Section 11AC of the Act. (iv) The proposal for confiscation of goods cleared during the period of default from is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed that the respondent had defaulted in making payment in time and the respondent was not entitled to utilize the CENVAT Credit account for payment of duty; they had to pay duty during the defaulted period consignment-wise. 3. A Show Cause Notice was issued to the respondent to that effect to deny the utilization of their CENVAT Credit account, of Rs.38,44,966/- and therefore to demand duty whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-Revenue and perused the record. 6. We find that in the Show Cause Notice, there is no proposal to impose penalty of Rs.7,43,28,193/-. The Show Cause Notice has not even demanded the said amount as duty from the respondent. 7. In these circumstances, the appeal filed by the Revenue is not maintainable before this Tribunal since the appeal has been filed in a cyclostyled manner without apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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