2017 (9) TMI 1316

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....f Kolkata-VII Commissionerate, searched the factory premises and office-cum-residential premises of the director of the appellant company. A show cause notice dated-10/11/2009 with corrigendum dated 5/5/2010 and show cause notice dated-4/5/2010 were issued alleging that they taken credit on the basis of false TR-6 Challans. The Adjudicating Authority confirmed the demand of duty alongwith interest and imposed penalty and also imposed penalty on the director of th appellant company and its employee. The Commissioner (Appeal) passed the orders as under: 1) Confirm demand of Central Excise duty Rs. 8,16,645/- (Rs.8,10,748/- + Rs. 5,897/-) under Section 11A(2) of the Central Excise Act, 1944 in respect of two show cause notices as stated abo....

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....oticee No.3) of impugned order-in-original dated 11.05.2011 under Rule 26 (1) of Central Excise Rules, 2002 was also upheld as he has not filed any appeal and as was also instrumental in taking active role in connection of the said defrauding of duty by M/s. Alco Prints Pvt. Ltd." Hence, both the appellants filed these appeals. 2. The Ld. Counsel for the appellant submitted that the appellant had already deposited the entire duty amount and partly interest and penalty. It is also submitted that the demand was confirmed on account of violation of Rule 8 (3A) of the Central Excise Rules, 2002 and the penalty under section 11AC read with Rule 25 of the Rules cannot be invoked. He referred to several decisions on this issue. It is also su....