2017 (5) TMI 87

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....he respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 18.12.2011 passed by the Commissioner of Central Excise (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the order passed by the Assistant Commissioner. 2.  Briefly the facts of the case are that the appellant is engaged in the manufacture of....

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....llants in reply to this show-cause notice contended that an earlier decision of the adjudicating authority vide OIO No.18/2004 dated 30.7.2004 on a similar matter was set aside by the Commissioner (Appeals) vide OIA No.57/2005 dated 28.2.2005. Being aggrieved by this OIA the department filed an appeal before CESTAT which by its Final Order No.448/2007 dated 10.4.2007 dismissed the departmental app....

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....nbsp; The representative for the appellant who appeared in person submitted that the impugned order imposing penalty is not sustainable in law. He further submitted that in the present case there was a mistake committed by the appellant and on being pointed out, the appellant paid the duty. The audit party found out the details and the mistakes from the invoices handed over by the appellant during....

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.... has suppressed the relevant information from the department with an intention to evade duty. He further submitted that duty was paid but the interest was still not paid till the adjudication by the Commissioner (A). The learned Commissioner (A) had confirmed imposition of mandatory penalty along with the demand of interest which was adjudicated by the original authority. Learned AR further submit....