2017 (10) TMI 128

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.... cause notice F.No.INV/DGCEI/CBERU/8/2008 dated 15.1.2008 was issued by the Additional Director, Directorate General of Central Excise Intelligence, Chennai, demanding Central Excise Duty of Rs. 28,18,945/- on the alleged unaccounted manufacture and clearance of MS ingots during the period from May 2006 and June 2006. The lower adjudicating authority (Additional Commissioner of Central Excise, Salem) had confirmed the demand with equal penalty and interest. Aggrieved by the above Order, the appellant filed Appeal before the Commissioner (Appeals), Salem and he made modifications to the Order of the lower authority and reduced the Duty demand to Rs. 12,36,267/- with penalty @ 25% under Section 11AC along with interest under Section 11AB vide....

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....appellant filed an application before the Settlement Commission, Chennai admitting an amount of Rs. 22,04,747 out of the demand of Rs. 1,64,43,413/-. The above admission was on the ground that they do not have the end use certificate to the above extent. The Settlement Commission vide Final Order No.21/2012-CEx. dated 9.10.2012 had sent the matter to the Commissioner for adjudication. 1.4. The above said order was challenged by way of Writ Petition No.30162 of 2012 before the Hon'ble High Court of Madras. In the meantime, the Commissioner of Central Excise, Salem passed Order No.3/2014 dated 15.4.2014 demanding CENVAT credit of Rs. 1,43,43,413 and imposed equal amount of penalty. Aggrieved by the above order of the Commissioner, Writ Pet....