2018 (12) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Suptd. (A. R.) for the Revenue ORDER PER SHRI P.K. CHOUDHARY The appellant is engaged in the manufacture of microwave tower etc. classifiable under Chapter 73 of the First Schedule to the Central Excise Tariff Act, 1985. In course of verification, it was found that MS Scraps were removed from the factory to M/s. Om Trading Corporation, Howrah during the period from April, 2009 to March....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sioner (Appeals) upheld the Adjudication Order and rejected the appeal. Hence, the present appeal before the Tribunal. 3. The Ld. Consultant appearing on behalf of the Appellant Company submits that there is no dispute in the present case that the Duty has been paid prior to the issuance of the Show Cause Notice along with interst and accordingly, penalty imposed under Section 11 AC is unwarran....