2012 (7) TMI 355

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....bsp; Heard both sides.   2. The appellant filed this appeal against order in Appeal No. 53/Kol.-VII/10 Dated- 30.11.2010 whereby Ld. Commr.(Appeal) has upheld the Lower Adjudicating Authority s order.   3. Briefly stated facts of the case are that the appellants are engaged in the manufacture of Metal Finishing Chemical falling under Chapter 28 & 38 of the 1st schedule to CETA, ....

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.... reversed the Cenvat credit alongwith interest before issue of show cause notice. Therefore show cause notice should not have been issued in terms of the Section 11AB. The contention is that the demand has been raised after normal period of one year despite of the fact that the same was in the knowledge of the Department. However, the appellant did not press for the demand and only pleaded for set....

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....s of the case and perused the record. I find that the appellant are not pressing for the confirmed demand and they are only contesting for setting aside the penalty. I find that the appellant at no stage brought to the knowledge of the Department that they have availed Cenvat credit on lead acid battery and UPS System used in the office and S. Tax availed prior to 10/9/2004 when the Cenvat was not....

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....3 (Guj.) held that If the duty amount with interest is not paid in time and even reduced penalty of 25% of the duty amount is not paid in time and option is not given to the respondent assessee, we have taken the view that such option should be given to the assessee and period of 30 days would commence from the date of giving such option. In these circumstances I give an option to the appellant to....