2015 (10) TMI 1539

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....irected against Order-in-Appeal No. PUNE-EXCUS-001-APP-76-13-14 dated 23/7/2013 passed by the Commissioner (Appeals), Central Excise, Pune, wherein Ld. Commissioner (Appeals) has upheld the order in original No. PI/47/CEX/ADC/ADJ/2012 dated 7/12/2012 and dismissed the appeal of the appellant. The fact of the case is that during audit of the appellant's record by Central Excise audit team, it w....

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....enalty. In the adjudicating demand of Rs. 11,32,147/- was confirmed and amount of Rs. 9,90,630/- paid on 31/7/2011 was appropriated, interest was also demanded under Section 11AB. However an amount of Rs. 3,64,081/- paid on 5/8/2011 was appropriated, penalty of equal amount of Cenvat Credit of Rs. 11,32,147/- was imposed under Section 11AC. Aggrieved by the adjudication order appellant filed appea....

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....dit officer also not raised objection for the period 2007-08 and 2008-09. He submits that subsequently CERA audit was conducted then issue was raised for the years 2007-08 and 2008-09 and on their pointing out, they immediately calculated an amount of Rs. 9,90,630/- and paid the said amount alongwith interest without any protest and admitted the said liability. In view of this fact which is not un....

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....n behalf of the Revenue reiterates the findings of the impugned order. He submits that at the first occasion audit was conducted, this discrepancy was raised by the audit officer, the appellant should have reversed Cenvat Credit for the period 2007-08 and 2008-09 also as they are aware about written off value of inputs during the said period also therefore appellant knowingly about written of valu....