2019 (4) TMI 893

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..... K. Murali, AR for the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 11.10.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of filters falling under Chapter Subheading 8421 of CETA an....

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.... 11A(10) of the Central Excise Act, 1944 along with interest. Also penalty of Rs. 5,95,892/- was imposed on the appellant under Rule 15(2) of CENVAT Credit Rules read with Section 11AC of the Central Excise Act. Aggrieved by the order dated 30.3.2014, appellant filed appeal before the Commissioner (A) who remanded the matter back to the original authority for re-examination on the aspect of invoic....

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.... records. 4. The learned Authorized Representative Shri K. Venkatesan, Manager appearing for the appellant submitted that the impugned order is not sustainable as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellants paid an amount of Rs. 25,358/- within 30 days of the receipt of the order. He further submitted that the appellant ....