2018 (4) TMI 941

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....r (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the appellant against Order-in-Appeal No. 214-CE/APPL/LKO/2017 dated 06/09/2017 passed by Commissioner of Central Excise & Customs (Appeals), Lucknow. 2. The brief facts of the case are that the appellant was registered with the Department and engaged in the manufacturing activity of pesticides falling under Chapte....

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....ty along with interest and penalty under Rule 15 read with Section 11AC of the Act. The said SCN was adjudicated and the proposed demands were confirmed and appropriated. Penalty of Rs. 2,19,697/- had been imposed. Against the said order, appellant-assessee filed appeal before the Commissioner (Appeals) mainly on the issue of penalty. By the impugned order, learned Commissioner (Appeals) was pleas....

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.... issuance of SCN. Further, I find that the case is squarely covered by the precedent decision of this Tribunal in the case of M/s Prayas Casting Ltd. (supra). For further appreciation, I am reproducing para-5 of the said order, as under:- "5. On perusal of the records, we find that the appellant had availed Service Tax credit of Rs. 50,239/- which is the value of the invoice instead of Service Ta....