2017 (12) TMI 319

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....i Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.GZB-EXCUS-000-APP-0208-15-16 dated 28/12/2015 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellant was engaged in the manufacture of Cigarettes. ....

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....there was a proposal to recover Cenvat credit amounting to Rs. 1,07,55,200.13/- under Rule 57AH of Central Excise Rules, 1944. Further, there was a proposal to impose penalty on the appellant under Rule 173Q read with Rule 209 of Central Excise Rules, 1944. The issue was first decided and reached the stage of appeal before this Tribunal, wherein this Tribunal through Final Order No.A/56430-56431/2....

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....-Original dated 10/02/2015 imposed penalty of Rs. 14,39,491/- on the appellant under Rule 173Q of Central Excise Rules, 1944. Being aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal No.GZB-EXCUS-000-APP-0208-15-16 dated 28/12/2015 wherein the ld. Commissioner (Appeals) uphel....

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.... Act, 1944 are that there should be collusion, suppression, mis-statement or fraud, etc. alleged in the said Show Cause Notice and he has submitted in the present Show Cause Notice dated 21/05/2001 there was no allegation related to either collusion or suppression or willful statement, etc. and therefore, penalty imposed by the Original Authority and sustained by ld. Commissioner (Appeals) is not ....