2016 (12) TMI 1213

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....ocate for the Appellant. Sri K. Chaudhuri, Supdt. (A.R.) for the Respondent. ORDER Per SHRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No.135/KOL-IV/2014 dated 31/03/2014 passed by the Commissioner (Appeals), Kolkata-III as first appellate authority under which imposition of equivalent penalty imposed upon the appellant has been upheld. 2. Shri K....

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....nputs were used in the manufacture of the finished goods which were exported. 4. Ld. A.R. made the Bench go through to para 10 of Order-in-Appeal dated 31/3/2014 to argue that no permission/document for exporting goods under bond could be brought to the knowledge of the first appellate authority and the adjudicating authority. That as per show cause notice also extended period has been invoked ....

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....propriately follow Central Excise procedures and discharge duty. Irregularity in taking CENVAT Credit could be detected only during the course of audit undertaken by the Department. Accordingly, it is held that imposition of equivalent penalty was correctly upheld against the appellant. On merits the appeal filed by the appellant is rejected. 6. However, it is observed from Order-in-Original No....