2012 (7) TMI 831

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....e Appellant. Shri N. Jagdish, Superintendent (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 Secti....

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....rception of the basic requirements of appellate 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, i....