2018 (5) TMI 1114

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....s common order. The details of all the appeals are given below: Sl. No.  Appeal No.  OIO No./Date  Period of Dispute  Service Tax & Cesses  Interest and Penalty 1  E/20229/2018  No.21/2012-CE dt.27.12.2012  2007-08 to 2011-2012  Rs.14,24,968/-  Interest u/s 11AA & Penalty of Rs. 5000/- u/r 25 of CER, 2002 2  E/20233/2018  -do-  -do-  Rs.14,24,968/-  Interest u/s 11AA & Penalty of Rs. 7,12,484/- u/r 25 of CER, 2002 3  E/20235/2018  No.145/2013-CE dt.28.6.2013  April - December 2012  Rs.4,94,975/-  Interest u/s 11AA & Penalty of Rs. 2,47,488/- u/r 25 of CER, 2002 2. B....

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....appeal of the assessee and allowed the appeal of the department and enhanced the penalty from Rs. 5,000/- to Rs. 7,12,484/- and Rs. 2,47,488/-. Hence, the present appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the facts and the law in proper perspective. He further submitted that the show-causes and the Orders-in-Original do not prove or even allege that the appellant has availed CENVAT credit on plant and machinery, which was removed and scrapped. He further submitted that there is no availment of CENVAT/MODVAT credit on the plant and therefore, there is no requirement under the....