2016 (12) TMI 1521

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.... Shah, Advocate For Respondent (s) : Shri G.P. Thomas, Authorised Representative ORDER These appeals are filed against OIO No. 21/COMMR/MIJM/AHD-II/2009 dated 25.11.2009, passed by Commissioner Central Excise & Service Tax, Ahmedabad. 2.  Briefly stated the facts of the case are that the appellants, are engaged in the manufacture of Pharmaceutical products. They had inter-alia, av....

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....t submits that the present appeals are directed against confirmation of penalty and interest on the Appellant company and personal penalty on the employee.  He submits that the appellant had reversed the credit as soon as pointed out by the department and there was no intention whatsoever to avail the credit with intention to evade payment of duty.  Therefore, imposition of penalty under....

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....of the credit before being pointed out by the department, indicates that necessary  information of non-use of the inputs was suppressed from the knowledge of the department.  Hence, the penalty on both the appellants are justified. 5.  Heard both sides and perused the records.  I find force in the contention of the ld. AR inasmuch as the appellant, under self assessment proc....