2017 (9) TMI 1481

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....asgupta, D.C. (A.R.) for the respondent(s) ORDER Per: Shri P.K. Choudhary The appellants are engaged in the manufacture of P.T. Tubes classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. A show cause notice dated 30/03/2013 was issued alleging that the appellant had contravened the provisions of Rule 6 (3) (i) of Rule 6 (3) (ii) of the Cenvat Credit Rules, 2004, in as muc....

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....AC of the Act, 1944 and option to pay penalty of 25% of duty within the specified period was allowed. Hence the appellant filed this appeal. 2. Heard both sides and perused the case records. 3. Ld. Counsel appearing on behalf of the appellant convassed the argument in two folds. Firstly, Rule 15 (2) cannot be invoked in the case of violation of Rule 6 (3) (i) of the Rules, 2004. Secondly, th....

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....it was conducted during the period from 18/06/2012 to 04/07/2012. Thereafter, the appellant paid the amount alongwith interest. The Adjudicating authority observed that there is no clinching evidence to prove any malafide intention on the part of the appellant. On the other hand, the Commissioner (Appeal) observed that they have not paid the amount before the raising of the objection by the CERA. ....