2018 (5) TMI 1116

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....i Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue Per Shri Anil Choudhary : Brief facts of the case are that M/s.Hindustan Unilever Ltd. have got two manufacturing units located adjacent to each other at Plot No.A-1,2 Industrial Area, Bharuwa Sumerpur, Hamirpur and are engaged in the manufacture of Soap and OSAA. Both the units are separately registered under the provisions of Central Excis....

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....priate matching amount already reversed with further proposal to levy interest and also penalty. The show cause notice was adjudicated on contest vide the Order-in-Original dated 28.08.2014, whereby proposed demand was confirmed along with interest and also equal amount of penalty was imposed under section 11AC of the Act read with Rule 15 of Cenvat Credit Rules, 2004. Being aggrieved the appellan....