2016 (3) TMI 476

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....or the Petitioner : Shri Ravi L. Ramanan SGM, HOD AFS Excise For the Respondent : Shri N.N. Prabhudesai, Supdt. (AR) ORDER PER: M.V. RAVINDRAN This appeal is directed against order-in-appeal BR(384) 41/MV/2005 dated 31.03.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the amount of differential duty paid by appellant subsequently ....

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....nalty is imposed under Rule 25 of the Central Excise Rules, 2002. In our considered view this provision cannot be brought into play as in the case in hand the appellant had been filing the price list with the authorities for the clearance of the intermediate product to their own sister concern and discharging Central Excise duty on the cost of production as per the provisions during the material p....