2015 (8) TMI 1402

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...., for the Appellant. Ms. Ranjana Jha, 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 an....

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....59/-, along with interest and imposing equal 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. A....

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....Per contra, Ms. Ranjana Jha, ld. Commissioner (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 investi....

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....t of the appellant in the activities involving fraud, collusion, misstatement, etc. with the intent to evade payment of Central Excise duty. Thus, I am of the considered opinion that intention to evade payment of duty by the appellant has not been proved by the authorities below with any tangible evidence. Since the entire amount of duty along with interest were paid by the appellant before the is....