2015 (8) TMI 1402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ha, DR, for the Respondent. ORDER Both these appeals are directed against the common impugned order dated 3-2-2014, passed by the C.C.E. & S.T. (Appeals), Bhopal upholding the demand confirmed in the adjudication order dated 22-11-2012. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Ordinary Portland Cement and Pozzolana Portland Cement, falling under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l amount of penalties. The amount already paid by the appellants towards the duty and interest were appropriated in the adjudication orders. In appeal, ld. Commissioner (Appeals) vide the impugned orders has upheld the adjudged demands confirmed in the adjudication orders. Hence, these present appeals before the Tribunal. 3. Shri Victor Das, ld. Advocate for the appellants submits that non-p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Departmental Representative) appearing for Revenue reiterated the findings recorded in the impugned order. 5. Heard both the parties and perused the records. 6. The issue involved in both these appeals is with regard to confirmation of penalty by the authorities below. I find from the available records that during the course of investigation by the Central Excise officers in the factor....