2012 (7) TMI 831

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....rintendent (AR), for the Respondent. ORDER Perused the records and heard both sides The department issued show-cause notice demanding from the assessee duty equivalent to CENVAT credit of Rs. 10,56,734/- availed on inputs, under Section 11A of the Central Excise Act read with Rule 14 of the CENVAT Credit Rules, 2004, demanding interest thereon under Section 11AB of the Act read with Rule 14 ibid....

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....late function. Where the original authority has dropped show-cause notice proceedings, the appellate authority, acting upon an appeal from the department, should step into the shoes of the adjudicating authority and, in a case of this nature, determine the amount of duty under sub-section (2) of the Section 11A and also determine the quantum of penalty, if found imposable. In the present case, unf....