2013 (8) TMI 155

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....DGEMENT Per Rakesh Kumar: The appellants are manufacturers of HDPE/ PP tapes and HDPE bags chargeable to Central Excise duty. For manufacture of their final product they received duty paid inputs from a 100% EOU. In respect of inputs received by a manufacturer from 100% EOU, the Cenvat credit available is required to be calculated by the formula prescribed in Rule 3(7)(a) of the Cenvat credi....

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....show cause notice, as according to the Commissioner (Appeals), the second show cause notice has been issued within the normal period of limitation and as such there is no suppression on the part of the appellant. The appellant have filed this appeal against the Commissioner (Appeals)'s order upholding the order of penalty of Rs.44,388/-. 2. Heard both sides. 3. Shri Alok Kothari, learned cou....

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....leaded that impugned order upholding penalty of Rs.44,388/- is not sustainable. 4. Shri Sanjay Jain, learned DR defended the impugned order reiterating the finding of Commissioner (Appeals). 5. I have considered the submissions from both sides and perused the records. Ongoing through the records of this case, I find that this is not a case where the appellant have availed Cenvat credit of en....