2019 (2) TMI 664

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....R - for the respondent ORDER Per Bijay Kumar : The present order arises out of the order No. JNK/CEX/000/010/2015 dated 8.7.2015 passed by the ld. Commissioner, Central Excise J&K against the appellant. Ld. Commissioner has confirmed the demand as per the show cause notice and hence the present appeal. 2. The facts of the case are that the appellant are registered with the Central Excise de....

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....er 30 and 39 respectively being manufactured by the appellant. 3. During the scrutiny of ER-1 returns and refund claims filed by the appellant for the period October, 2012 to November, 2012, it was noticed by the Revenue that the appellant has taken 100% credit of Central Excise duty paid by them through PLA account instead of having the value rate of 56% and 26% by two notifications as mentioned....