2019 (9) TMI 1586

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....L CHOUDHARY, MEMBER (JUDICIAL) AND  MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Krishna Mohan Menon, Advocate for the assessee Shri V. B. Jain, Authorised Representative for the respondent-Revenue ORDER Both these appeals have been filed against a common impugned order on the same ground of appeal. In this view of the matter, we dispose of Excise Appeal No. 53623 of 2018 as infructuo....

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....n (Determination of price of Excisable Goods) Rules, 2000 resulting in short payment of central excise duty. The central excise duty short paid by the respondent worked out to Rs. 61,43,604/-. It appeared that the respondent had contravened the provisions of Rule 4, 6 & 8 of the Central Excise Rules, 2002 and Rule 8 of the Central Excise Valuation (Determination of price of Excisable Goods) Rules,....

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....tion of penalty under section 11AC(1)(c) of the Act. The said show cause notice was adjudicated by the adjudicating authority vide impugned order, whereby he has confirmed the demand of duty of Rs. 61,43,604/- alongwith levy of interest and appropriated the same since the same. Also imposed penalty of Rs. 61,43,604/- under section 11AC(1)(c) of the Act. 6. Being aggrieved, the respondent -asses....

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....al, before the Commissioner (Appeals) as well as on the ground of limitation. 8. Heard the parties and perused the record. 9. Having considered the rival contentions, we find that it is admitted fact that the respondent had the mining unit at Raigad and pursuant to the mining operation, the mining unit transfers coal to their steel manufacturing unit at Raipur for captive consumption. Furthe....