2018 (7) TMI 1111

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.... Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The present appeal is directed against Order-in-Appeal No.GZB-EXCUS-000-APP-21-14-15 dated 08/07/2014 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Ghaziabad. 2. The brief facts are that during scrutiny of the ER-I returns for the period September, 2011 to December, 2011, it was noticed that exci....

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....lso enclosed photocopies of the invoices of purchase of the goods in question. Further the appellant also gave the details of trading of the inputs and/or traded goods giving details like name of the suppliers of the goods along with their bill number quantity purchases etc. and also give the details of the parties to whom such goods are cleared as such along with the date of clearance value etc. ....

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....h equal amount of penalty under Rule 25 read with Section 11AC of the Act and further penalty of equal amount was imposed under Rule 26. Being aggrieved the appellant preferred appeal before learned Commissioner (appeals) was pleased to set aside the demand with regard to Zinc Oxide and thus confirmed the balance demand Rs. 3,23,031/- with interest, however pleased to set aside the penalty imposed....

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....t a manufacturer of reclaimed rubber, 2.75x18 Tubes, Nylon Fabric, Zinc Oxide. Further there is no demand of Cenvat credit for the removal of inputs as such. Accordingly, the learned counsel prays for setting aside the impugned order, with consequential benefits. 4. The learned A.R. for Revenue have relied upon the findings of the court below. 5. Having considered the rival contentions, I fi....