2018 (8) TMI 81

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....ay Hasija, Supdt. (AR) for Respondent 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 fa....

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....r the appellant submits that the appellants 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 an....

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....cise duty and no Central Excise registration has been obtained by them for manufacturing excisable goods. Non-payment of excise duty on the manufacture of excisable goods came to the knowledge of the Department on the basis of intelligence and visit by the officer to the factory premises of the appellant. There is no dispute of the fact that duty has not been paid continuously for three years. In ....