2018 (8) TMI 81

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....t ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. PUNCT- APP-II-000-260 & 261-17-18 dated 8.11.2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-III. 2. Briefly stated facts of the case are that the appellant are engaged in manufacture of excisable goods namely, Jaggery and Jaggery Powder falling under Chapter 17 of the First Schedu....

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....are basically farmers and not aware with the Central Excise law and procedure. After raising the loan from Bank, they had started the business of production of excisable goods but failed to discharge appropriate central excise duty due to ignorance of law. He submits that even the appellant did not know that they were entitled for credit on the inputs and capital goods that they have been utilized....