2018 (3) TMI 1548

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....d Paranjape, Advocate - for Respondent Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed present appeal. 2. After hearing both sides, I find that the appellant was engaged in the manufacture of 'Bumper parts' falling under Tariff Item No.87081090 of the First Schedule of Central Excise Tariff. They are availing CENVAT credit of duty....

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....ntravention of Rule 7 of Point of Taxation Rules, 2011 read with Rule 4(7) of the CENVAT Credit Rules, 2004. And, a show-cause notice dated 21.03.2015 was issued to the appellant and the same was decided by the Order-in-Original. 3. On appeal, Commissioner (Appeals) upheld the confirmation of demand of Rs. 43,10,435/- but set aside the interest part as also the penalty imposed upon the responde....