2019 (8) TMI 585

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....st. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 18.6.2018 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 sugar and molasses. On verification of the records ....

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....l Excise Act, 1944 and the Commissioner (A) has rejected their appeal. 3. Heard both the parties and perused the records. 4. Learned counsel appearing for the appellant submitted that the impugned order imposing equal penalty is not sustainable in law because the appellant on being pointed out by the department regarding the wrong credit, immediately reversed the same. He further submitted t....