2016 (12) TMI 656

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....Manjhi, AR for the Revenue Ms. Asmita 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 ....

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....nal authority confirmed both the demands 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 is....

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....submitted that ledgers of waste paper suppliers. 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 c....