2016 (9) TMI 1231

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.... of due dates on 06-07-2012 and 06-08-2012 respectively. Show Cause Notice dated 27-01-2014 was issued by the Additional Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate, Hyderabad treating the goods valued at Rs. 2,14,33,038/- cleared on 06-08-2012, 06-09-2012 and 07-09-2012 by not paying the duty in Account Current consignment wise, as clearances made without payment of duty and proposed to confiscate under Rule 25 of CER; demanding CENVAT duty of Rs. 28,33,350/- not paid consignment wise on 06-08-2012, 06-09-2012 and 07-09-2012 through current account in terms of Section 11A(1) of Central Excise Act, 1944 (CEA); interest at applicable rates under Section 11 AA pf CEA; and penalty under Rule 25 of Central Excise R....

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....the judgement of the Honourable High Court of Gujarat in the case of CCE V/s Saurashtra Cements Limited reported in 2010 (260) ELT 71 (T) is not applicable. 4. Learned counsel for Appellant, Shri Nitesh reiterated the grounds of appeal. He further pointed out that the issue of imposability of penalty under Rule 25 of CER 2004 is fully covered in their favour in the Tribunal decision in the case of M/s Annapurna Earcanal Ltd V/s Commissioner of customs and C.E., Hyderabad, reported in 2016-TIOL-1033-CESTAT-HYDERABAD. 5. Learned AR for the Department Shri P.S. Reddy reiterated that the demands of duty and interest are proper. 6. The relevant portion of the Annapurna Earcanal decision cited supra is reproduced below for better underst....