2016 (12) TMI 1043

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....y, Suptd.(AR) for the Respondent (s) ORDER This Appeal has been filed by the appellant against Order-in-Appeal No. 32/BOL/2014 dated  07.08.2014 passed by the Commissioner (Appeal-III), Central Excise, Kolkata as First Appellate Authority.  Under this OIA dated 07.08.2014 First Appellate Authority has upheld  OIO dated 09.04.2013 passed by the Adjudicating Authority. The issue....

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.... not attract penal provisions under Cenvat Credit Rules, 2004. 3. Sri S.Mukhopadhyay, Suptd.(AR) appearing on behalf of the Revenue argued that appellant has paid entire period of demand along with interest when the show cause notice dated 15.10.2012 was issued for extended period. That when the demand of extended period is also paid by the appellant then equivalent penalty is correctly invoked....