2016 (11) TMI 916

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....i M.R. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order imposing penalty under Rule 26 of the Central Excise Rules, 2002. 2. The facts of the case are that M/s. Ind. Synergy Ltd., Raipur paid duty and transferred goods to their depot at Mandi Gobindgarh. The depot issued invoices to the appellant wherein excess duty paid was shown. These fac....

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.... On the other hand the ld. AR reiterated the finding in the impugned order. 5. Heard the parties and considered the submissions. 6. In this case the penalty under Rule 26 of the Central Excise Rules, 2002 was sought to be imposed on the appellant on the allegation that appellant passed excess Cenvat credit to the manufacturer/buyer. The appellant has passed the Cenvat credit o....