2017 (12) TMI 832

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..... Kavitha Podwal, AR - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 22.10.2014 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of power transformers falling under Chapter 85 of the Central....

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....d proposal to impose penalty under Section 11AC of the Act ibid After following the due process of law, the original authority confirmed the demand. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who also dismissed the appeal of the appellant, hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant su....

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....ng unit in the course of manufacture of transformers and scrap is only generated at the job workers' end, which is received back, stored in their unit and duly accounted for in the RG-1 register maintained by them and cleared on payment of applicable duty. He further submitted that the appellant produced the copies of Annexure-II challans and relevant pages of Annexure - IV (job work) register....

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....port of his submission, the learned counsel relied upon the following decisions:- • JJK Zarda Pan Products Vs. CCE, 2013 (288) ELT 475 • CCE Vs. Mutual Mecaplast Ltd.: 2006 (196) ELT 326 • Laxmi Vishnu Silk Mills Vs. CCE: 2009 (234) ELT 356 • Industrial Thermopack Vs. CCE: 2015 (329) ELT 500 5. On the other hand, the learned AR reiterated the ....