2018 (3) TMI 1109

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....dent This appeal is directed against order-in-appeal passed by the Commissioner (Appeals) whereby he sustained the penalty imposed under Section 11AC by the adjudicating authority. 2. The issue involved in the present case is that the appellant has short paid duty to the tune of Rs. 2,473/- and due to non-inclusion of notional profit of 10% in the value of the finished goods cleared by them ....

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....missions made by learned AR and perusal of records, I find that the demand was raised for the normal period and the appellant has admittedly paid the entire amount of demand. The issue related to the major amount involved is whether the appellant is required to reverse the cenvat credit in respect of the input service attributed to the trading goods. This issue involves interpretation and various ....