2018 (3) TMI 332

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....ent ORDER Per: Ramesh Nair The facts of the case are that the appellant is inter alia manufacturing different types of chocolates on job work basis out of raw and packing material supplied by one Cadbury India Ltd. They were receiving duty paid raw and packing material from Cadbury India Ltd. Cadbury India Ltd also supplied them with costing data in respect of such duty paid raw and packi....

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....ection 11AC. The adjudicating authority confirmed the demand and appropriated the amount already paid. In addition imposed a penalty of Rs. 68,34,780/- under Section 11AC and a penalty of Rs. 3 lakhs was also imposed under Rule 25. The appellant being aggrieved by the Order-in-Original filed the present appeal only for waiver of penalties imposed under Section 11AC and Rule 25. 2. Shri M.P. Bax....

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.... order. 4. We have carefully considered the submission made by both sides. We find that the appellant admittedly paid the excise duty along with interest which was confirmed by invoking the extended period in the impugned order. We incorrect costing of the product manufactured on job work basis. Throughout, the plea of the appellant is that the short payment is due to non-supply of costing data....

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....e provisional assessment as provided under the law in respect of their goods which also they have failed to comply. In these circumstances, the bonafide of the appellant is not proved. Therefore, penalty under Section 11AC was rightly imposed by the lower authority. However, it is observed from the Order-in-Original that the adjudicating authority has not extended the option for payment of reduced....