2017 (1) TMI 373

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.... G. R. Singh (DR) for the Respondent ORDER The appeal is against order dated 15.09.2010 of Commissioner of Central Excise, Jaipur-II.  The Appellants are engaged in the manufacture of lead and zinc Concentrate liable to Central Excise duty.  They were availing credit on various services and inputs.  The dispute in the present case is relating to application of Provisions of Ru....

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....ed a penalty of Rs. 2000/-. 2.  We have heard both the sides and perused the records. 3.  The Ld. Counsel for the appellant relied on Board's Clarification dated 30.04.2010 and the decisions of the Tribunal in the appellants own case reported in 2014 (34) STR 440 (Tri. Del) to state that the above said rule has no application to the facts of the present case.  In any case, he....