2018 (2) TMI 390

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....Rajesh Chhibber (Advocate)   -for Appellant(s) Shri Gyanendra Kumar Tripathi (Asstt. Commr.)AR - for Respondent(s) Per: Anil G. Shakkarwar Above stated two appeals are arising out of common Order-in-Appeal No. 02-03-CE/MRT-II/2011 dated 19.01.2011 passed by Commissioner (Appeals) Customs and Central Excise, Meerut II. Therefore, these are taken together for decision. Appeal No. ....

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....ufacturer appellant preferred appeal before Commissioner (Appeals) which was decided through impugned Order-in-Appeal. The Ld. Commissioner (Appeals) upheld the confirmation of demand and reduced the penalty to Rs. 2 lakhs. Aggrieved by upholding the confirmation of the demand manufacturer appellant preferred present appeal and aggrieved by reduction in penalty, Revenue preferred present appeal. ....

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....at if the assessee acted with all reasonable diligence in its dealing with the first stage dealer within the meaning of Rule 9(3) of Cenvat Credit Rules, 2004, the responsibility of assessee is discharged. 4. Heard the learned AR who has submitted that the penalty imposed under Section 11 AC cannot be reduced by Appellate Authority. 5. Having considered the rival contention, I find that ther....