2008 (6) TMI 614

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....vocate, for the Appellant. Shri S.N. Prasad, SDR, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Original No. 355/23/V/2007/Commr/RH, dated 3-10-2007. 2. Ld. Counsel appearing on behalf of the appellant submits that the issue of confirmation of demand is undisputed by them as in an identical situation in respect o....

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....ts as regards the confirmation of demand of duty. As such, the order-in-original to the extent it confirms the demand on the appellant is upheld and no interference is called for to that portion of the order. 4. As regards the penalty, we find that the Commissioner imposed penalty only on the following reasons :- "With regard to the imposition of penalty under Rules 25 and 27 of Central....

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....error in the annexure, which was submitted to the adjudicating authority and he draws our attention to annexure attached to the order. We find that the balance for the period in question, i.e., March, 2007 was Rs. 152.17 crores, while the abatement claimed by the applicant was Rs. 108.76 crores. We find that the balance in the Cenvat account is very much higher and the reasoning for non-imposing p....