2018 (7) TMI 414

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.... Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri P. K. Choudhary : These two appeals have been filed by the Appellants against a common Order-in-Appeal No.14/GHY/CE(A)/GHY/2015 dated 11.02.2015 passed by the Commissioner (Appeals) of Central Excise & Service Tax, Guwahati. 2. Briefly stated the facts of the case are that M/s Kailashpati Cement Pvt. Ltd.....

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....1.04.2010 to 23.08.2011. The adjudicating authority confirmed the demand of duty of Rs. 32,34,321/- along with interest and imposed penalty of equal amount of duty. The adjudicating authority appropriated the amount of Rs. 17,20,400/- and interest of Rs. 8,56,433/- as deposited by the appellant. A penalty of Rs. 32,34,321/- has also been imposed on Appellant No. 2 under Rule 26 of the Central Exci....

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....enalty should be imposed on him. 5. The ld. D.R. for the Revenue reiterated the findings of the lower authorities. He relied upon the decisions as under: • BEAS Scientific Dyers v. CCE, Ludhiana [2014 (307) ELT 596 (Tri.-Del)] • Somani Iron and Steel Ltd. v. CESTAT [2011 (270) ELT 189 All] 6. I find that Rule 8 of CE Rules, 2002 provides for manner of payment of dut....

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....omer copy at the time of actual clearance. It is further stated that in some cases their customers asked them not to hand over the invoice copy to the truck drivers. The appellant contended that the investigating officers had not verified from the transporters/buyers. I find that the appellant had made the averments without any reconciliation statement. In such situation, the findings of the lower....