2013 (5) TMI 185

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....idu, Addl. Commr. (AR) JUDGEMENT 1. Heard both sides. Since the matter involved is within narrow compass, after waiving the requirement of predeposit, the appeal itself is taken up for decision. 2. The appellant had taken certain suo motu credits in Cenvat credit account under three different entries as per details below :- Cenvat Account Sl.No.   Date   Descripti....

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....under section 11B has to be followed. The appellant did not reply to the said letter. Thereafter, show cause notice for recovery of credits taken was issued and the matter has been adjudicated confirming the demand of Rs.89,209/- along with appropriate interest and equal penalty by the adjudicating authority. On appeal, the duty demand and interest got confirmed but the penalty was reduced to Rs.1....