2009 (1) TMI 731

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....der]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri D.S. Negi, ld. SDR appearing for the Revenue. Nobody appeared for the respondents. 2. As per facts on record, respondents are engaged in the manufacture of garments falling under Chapter 62. The Unit had procured 22,17,549.40 Mts. of raw material i.e. MMF(P) f....

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.... Excise & Customs, Div.-V, Surat-I vide OIO No. SRT-V/Adji.-17/2005-D dated 17-6-2005 passing the following order in respect of the unit, (a)     Differential Central Excise duty of Rs. 2,50,608/- was demanded under Rule 12 of the Cenvat Credit Rules, 2002 and Section 11A(2) of the Central Excise Act, 1944. (b)     Interest on delayed payment of duty w....

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....04. The Commissioner (Appeals) had then arrived at the conclusion that the unit was liable to pay Cenvat Credit of Rs. 11,87,122/- and that the unit had paid an I excess amount of Rs. 61,479/- and thus no case of short payment could be made. The penalty and demand of interest was also set aside vide the aforesaid Order-in-Appeal. 5. The above order of Commissioner (Appeals) is challenged b....