2016 (9) TMI 1475

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.... the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 26-3-2010 passed by the Commissioner of Central Excise, Raipur. The brief facts of the case are that the appellant is engaged in the manufacture of excisable goods M.S. Angles, Channels, beams etc. falling under Chapter 72 of Cen....

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....i) read with Rule 14 of the Cenvat Credit Rules, 2004 and Section 11A of Central Excise Act, 1944, along with interest. Besides, equal amount of penalty has also been imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. Ld. Counsel Sh. Manish Saharan submits that in terms of amended Rule 6(3) made retrospectively effective vide F....