2018 (3) TMI 1377

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....sp;              This appeal is directed against the impugned order dated 14.02.2017 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, metal containers, caps & seal of iron, falling under Tariff Item No.7310 211....

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....ayment of Central Excise duty. The show cause notice issued in this regard, was adjudicated by the Department vide order dated 20.12.2012, wherein Central Excise Duty Demand of Rs. 6,46,353/- was confirmed alongwith interest and also imposed equal amount of penalty under Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. The said order also imposed pe....

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....ubmits that since the Director of the appellant company has accepted that scrap generation is to the extent of 18 to 20%, excess generation of scrap during the period 2006-07 cannot be considered proper. Thus, he submits that generation of excess scrap of 11.46% was removed clandestinely by the appellant, without payment of Central Excise duty. Accordingly, he submits that the adjudged demand conf....