2015 (3) TMI 426

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....t : Shri M S Negi, DR ORDER Per: Manmohan Singh: 1. M/s U.K. Paints India Pvt. Ltd have come in appeal against the Order-in-Appeal No. NOI/EXCUS/000/Appl./158/13-14 dated 30.07.2013 Commissioner (Appeals) has upheld confirmation of demand amounting to Rs. 94,239/- (Rupees ninety four thousand two hundred thirty nine only). Demand on account of Cenvat Credit was set aside. Demand of intere....

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.... to Rs. 1,37,532/- (inclusive of Ed. Cess) along with interest should not be demanded & recovered from them under Rule 14 of the CENVAT Credit Rules, 2004 read with proviso of Section 11A of the Central Excise Act, 1944 besides proposing imposition of penalty under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 4. The case was adjudicated vide i....

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....ioned in STC code details, as detailed in the table to the impugned Order, was admissible to the appellants or not. (ii) Whether the extended period of limitation has rightly been invoked; (iii) Consequently whether the appellants were liable for interest and penalty. 6. Commissioner (Appeal) after due consideration, confirmed the demand of Cenvat Credit. He set aside demand of Cenvat Cre....

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.... STC Code. 8. On the other hand ld. DR reiterated the findings as contained in Commissioner (Appeals)'s Order. 9. Heard both side and examined the facts on record. I find force in the submission of appellant that if opportunity of reconciliation is granted, they would be able to satisfy Commissioner (Appeals). To provide natural justice, it is necessary that one opportunity is granted. ....