2018 (6) TMI 575

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.... Kumar Tripathi (Asstt. Commr.) AR for Respondent Per: Anil Choudhary The present appeal is arising out of Order-in-Appeal No.192/CE/APPL/ALLD/2011 dated 23/09/2011 passed by Commissioner (Appeals), Central Excise, Allahabad, wherein he has been pleased to set aside the penalty under Rule 25 of Central Excise Rules, 2002 and has upheld equal penalty of Rs. 2,57,970/- under Section 11AC of Ce....

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....ad evaded Central Excise duty to the tune of Rs. 2,57,970/- during the period August, 2008 to October, 2009. 3. The Adjudicating Authority upheld the demand of duty Rs. 2,57,970/- and imposed equal penalties under Rule, 25 of Central Excise Rules, 2002 as well as Section 11AC of Central Excise Act, 1944. In the appeal to Commissioner (Appeals), appellant did not contest demand of duty as they h....

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....td. vs. CCE, Jaipur-II 2008 (232) E.L.T. 687 (Tri.-Del.) Akash Optifibre Ltd. vs. CCE, Jaipur 2010 (261) E.L.T. 404 (Tri.-Del.) 6. Learned A.R. for Revenue have supported the impugned order. 7. Having considered rival contentions and on perusal of records, I find that both the units of the same company had been registered under Central Excise and had been paying central excise on clearanc....

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....er duty is paid by one unit on sale of goods to the assessee's another unit is being available as credit to the other unit, there was no warrant for demanding duty. In the present case, we find that the zinc concentrate was only being transferred to the appellant's own unit and was not being sold at all. Whatever duty was being paid by the appellant was available as credit to them and nothing woul....