2016 (2) TMI 680

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....The appeal is directed against Order-in-Appeal No. SB/56/TH-II/10 dated 10/03/2010 passed by the Commissioner (Appeals), Central Excise, Mumbai Zone-I, wherein Order-in-Original No. 29/2008-09 dated 05/03/2009 was upheld and the Appeal of the Appellant was rejected. 2. The issue involved in the present case is that whether penalty of Rs. 1,00,000/- imposed under Rule 8(3A) of Central Excise Rul....

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....on of the said rule that regarding utilization of cenvat credit was stuck down by the Hon'ble High Court. However the provision of payment during the default period on consignment basis exists even after the said judgment. 5. I have carefully considered the submission made by Ld. Asstt. Commissioner (AR) and perused the record. 6. I find that the present appeal is filed only for waiver o....