2017 (12) TMI 1370

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....nt for the Respondent : Shri RK Mishra, DR ORDER Per V.Padmanabhan These two appeals are filed against Order-in-Appeal Nos.119-120/2012 dated 06.09.2012. The appellant is engaged in the manufacture of thinner, chemicals, paint, etc. falling under various sub-headings of the Central Excise Tariff. During the course of verification of the records of the appellant by the Central Excise Offic....

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.... 2,82,573/-. 2. The department issued Show Cause Notice and the original adjudicating authority confirmed the duty demand and appropriated the duty already deposited. In addition, he also ordered for payment of interest as well as penalty of an amount equal to duty. Penalty amounting to Rs. 10,000/- was also imposed on Sh Sanjay Bhatia, Director. At the stage of the first appellant authority, t....

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....ance of finished products, found short at the time of stock verification and also the issue of valuation of the goods under Section 4A of the Act. Both the issues are not contested before us and the duty involved has already been paid. Hence, we do not discuss these allegations further. 7. The authorities below have upheld and appropriate duty paid by resorting to invocation of the extended tim....