2016 (12) TMI 656

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....ita Nayak & Sh. R. K. Ranjan, Advocates for the respondent assessee Per: B. Ravinchandran Revenue is in appeal against order dated 05.11.2012 of Commissioner (Appeals-I), Raipur. The respondent are engaged in the manufacture of writing and printing paper. They were availing cenvat credit of duty paid on inputs used in the manufacture of such papers. Show cause notice dated 29.09.2011 was issued ....

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....and imposed equal amount of penalties alongwith additional penalty of Rs. 5,000/- on the appellant. On appeal, the Commissioner (Appeals) vide his order dated 05.11.2012 set-aside the original order except for confirming the liability of Rs. 10,90,220/- with interest. It was recorded that this amount has already been paid by the appellant before even the issue of show cause notice. The Revenue is ....

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....rs. We note that the Revenue proceeded on some basic calculation purportedly showing consumption of caustic soda and sodium sulphite and questioned their quantum of use. We find no scientific analyses has been made; neither the explanation given by the respondent-assessee was considered. Admittedly, the respondent has submitted datewise issue of these chemicals for further manufacture alongwith is....