TaxTMI 
TaxTMI 
2017 (5) TMI 87
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.... 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 pump housing falling under Chapter subheadin....
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....tended 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 appeal, thereby upholding the said Commissioner ....
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....peared 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 the course of audit. He further submitted that t....
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....epartment 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 submitted that he does not deserve the benefit of Section....