2017 (3) TMI 1451

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....ative ORDER Heard both sides. 2.  This appeal is filed against OIA-PJ-519-VDR-II-2012-13 dt 28/02/2013 passed by the Commissioner of Central Excise, CUSTOMS (Appeals)-VADODARA-II  3.  Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Transformers falling under CH 85.04 of CETA, 1985. During the period August 2006 to December 2009, the....

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....n appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal hence, the present Appeal. 3.  The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). 4.  The Ld Advocate for the appellant submits that there was a bonafide mistake on the part of the billing clerk while reversing the credit availed on the processed inputs to their sister un....

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....ression of fact or mis-declaration with  intention to evade payment duty. 5.  The short question  needs to be addressed is: whether under the facts and circumstances of the case penalty under Section 11AC of CEA,1944 imposable on the appellant or otherwise. In the present appeal, the appellant has not disputed the  liability of duty short paid while clearing the processed inpu....