2018 (2) TMI 382

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....dvocate)      Per: Anil G. Shakkarwar Present appeal filed by the Revenue is directed against Order-in-Appeal No. HPU/EXCUS/000/APPL-I/339/2016-17 dated 15.02.2017 passed by Commissioner Central Excise (Appeals-I), Meerut. 2. Brief facts of the case are that the respondent were engaged in the manufacture of Menthol and DMO. Menthol and Menthol Crystals were exempted fr....

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....emand of said amount of Cenvat Credit was confirmed and equal amount of penalty was imposed under Rule 25 of Central Excise, 2002 read with Section 11 AC of Central Excise Act, 1944. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). The said appeal was decided through impugned Order-in-Appeal dated 15.02.2017 wherein the learned Commissioner (Appeals) has held ....