2015 (9) TMI 874

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....r: Sulekha Beevi C.S. The Revenue has filed this appeal challenging the impugned order which set aside the penalty imposed under Rule 25(1) (a) and (d) of Central Excise Rules, 2002. 2. The Respondents are engaged in the manufacture of Cocoa Powder & Cocoa Butter from Cocoa Beans, falling under heading No. 1804, 1805 of the First Schedule to the CETA, 1985.  They are availing the benefit of....

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.... per Order-in-Original No. 677 to 681 dated 21.05.2013 under protest and that the remaining amount of E.Cess & S.H.E.Cess has not been debited as no refunds order have been received.  The adjudicating authority confirmed the demand and also ordered appropriation of the debited under protest.  A penalty of 48,00,000/- was imposed under Rules 25(1)(a) & (d) of Central Excise Rules, 2002. ....

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....e judgments in Bharat Box Factory Ltd. Vs. Commissioner of Central Excise, Jammu 2007 (214) E.L.T. 534 (Tri.-Delhi), Jindal Drugs Ltd Vs. CCE, Jammu Final Order No. 296-300/07-EX. Dated 18.06.2007. Cyrus Surfactants Pvt. Ltd. Vs. Commissioner of Central Excise, Jammu 2007 (215) E.L.T. 55 (Tri.- Delhi).  It is also submitted that the respondents have preferred appeal before the Hon'ble Apex Co....