2015 (8) TMI 1136

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.... Per: Anil Choudhary: The present appeal is against Order-in-Appeal No.AKP/163/NSK/2011 dated 29.07.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The brief facts of the case are the assessee i.e. respondent "M/s Bhagwati Steel Cast Ltd." holds Central Excise registration certificate for manufacture of goods falling under Chapter 72 of CETA, 1985 and are av....

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....Rule, 2004 read with Section 11AB and imposed equal amount of penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. In appeal, the Commissioner (Appeals) vide Order-in-Appeal has confirmed the demand to extent of Rs. 1,05,000/- together with interest and equal amount of penalty and set aside the demand of Rs. 1,01,659/- together with interest and....

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....ation of Hon'ble Supreme Court in judgement in the case of M/s MIL India Ltd. Vs. Commissioner of Central Excise, Noida - 2007 (210) ELT 188 (SC)  . At para 4 of the said judgment Hon'ble Supreme Court observed that:- "In fact, the power of remand by the Commissioner (A) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the N....

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....) with power to even remand the proceedings. If proper inquiry is not conducted or the proceedings is decided ex-parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proc....