2018 (7) TMI 1046

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....ber, Advocate for Appellants Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of Order-in-Appeal No. NOI-EXCUS-002-APP-1598-17-18 dated 10/01/2018 passed by Commissioner of Central Goods & Service Tax (Appeals), Noida. 2. The brief facts of the case are that the appellants were engaged in th....

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....show cause notice was adjudicated through Order-in-Original dated 05.02.2016 wherein the said demand was confirmed and Rs. 7,78,472/- + Rs. 15,746/- were appropriated. Further, Rs. 55,922/- was confirmed towards recovery of inadmissible Cenvat credit and equal amount was appropriated. Further, the manufacturer-appellant was imposed with penalty of Rs. 1,27,522/- under Section 11AC of Central Excis....

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....sion on part of any person about any clandestine removal. He further submitted that there was no method of stock taking of Pet Coke, was also stated in the panchnama. He has further relied on the Final Order issued by this Tribunal in the case of M/s Daya Sugar Vs Commissioner of Central Excise, Meerut-I reported at 2017 (358) ELT 1006 (Tri.-All.) wherein at para-8 it was held that the panchnama d....