2018 (8) TMI 79

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.... S.K. Mohanty This appeal is directed against the impugned order dated 11.07.2016 passed by the Commissioner (Appeals), Central GST and Customs, Goa. 2. Brief facts of the case are that the appellant is engaged in the manufacture of MS Ingots, Runner & Riser falling under Chapter Head 72 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant had imported steel scra....

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....riated against such heads of accounts. The adjudication order also imposed penalty under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal, the learned Commissioner (Appeals) vide impugned order has upheld the adjudged demand confirmed on the appellant. Hence the appellant has filed the present appeal before the Tribunal. 3. Learned Advoca....

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....unt, it is liable to pay penalty and accordingly, imposition of penalty by the authorities below is in conformity with the statutory provisions. 5. Heard both sides and perused the records. 6. It is an admitted fact on record that the EDI system was not updated at the time of filing the bill of entry by the appellant. Appellant had also paid such amount into the Central Government account. T....