2011 (4) TMI 603

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.... K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the Revenue, challengingg the order passed by the Tribunal [2009 (247) E.L.T. 271 (Tri. - Bang.)] holding that the Revenue has not discharged its burden of proving that there was clandestine removal of the inputs on which Cenvat credit was availed and therefore the demand of duty by the Revenu....

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....entage of waste which is more than 7.5% should not be levied with excise duty. The assessee filed his objections. Overruling the objections, the Commissioner of Excise has confirmed the demand, imposed a penalty of Rs. 16,83,543.00 and also directed confiscation. 3. Aggrieved by the said order, the assessee preferred an appeal. 4. The appellate authority on re-examining the facts, ....