2014 (1) TMI 272

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....it of duty of Rs.38,16,736/- + Rs.70,014/- + Rs.1,49,727/- and penalty of Rs.5,00,000/- imposed under Rule 173Q of the Central Excise Rules, 1944 read with Section 11AC of the Central Excise Act, 1944. 2. None present for the applicant despite notice of hearing having been sent to them well in advance. The applicant has sought adjournment on the ground that the hearing before the Commissioner (Ap....

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....as been denied, were listed by the ld. Commissioner in the impugned order and after detailed discussions on the discrepancies in the relevant documents and eligibility of modvat credit on the capital goods, the reasons had been duly recorded by the ld. Commissioner in the impugned order. In other words, this is a case for appreciation of documents/evidences relating to input invoices and its eligi....