2018 (2) TMI 535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hallenges order-in-appeal no. CD/544/Bel/2015 dated 9th June 2015 of Commissioner of Central Excise (Appeals), Mumbai-II which has confirmed a demand of `32,10,358 ordered by the original authority, along with interest thereon and imposing penalty of 25% of the confirmed demand under section 11AC of Central Excise Act, 1944. It was alleged that the appellant, a 100% export oriented unit, had avail....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nai v. Fourrts (I) Laboratories Pvt Ltd [2010 (19) STR 86 (Tri-Chennai)], Binani Cement Ltd v. Commissioner of Central Excise & Service Tax, Jaipur-II [2015 (37) STR 1071 (Tri-Delhi)], and of  Honble High Court of Madras in Commissioner of Central Excise & Service Tax (LTU) v. Rane TRW Steering Systems Ltd [2015 (39) STR 13 (Mad)] among others to point out that the lower authorities had not ....