2022 (10) TMI 793

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....tative for the appellant Shri J.Chattopadhyay, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The facts of the case in brief are that the Appellant is engaged in manufacturing of corrugated paper roll, corrugated paper box and corrugated sheet etc. They had not taken registration with the central excise department for the clearances made by them during the perio....

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....ove liability as determined in the Show Cause Notice. The demand came to be confirmed by the Adjudicating Authority, the payments made were appropriated against the duty liability and interest payable along with a small portion of Rs.44,006/- being appropriated against the penalty imposed under section 11AC of the Central Excise Act, 1944 ('Act'). 3. The Ld. First Appellate authority also uphel....

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....umstances of this case, the plea for vacating the penalty is tenable. It appears from the records that the benefit of Notification No. 67/95-C.E. was claimed in respect of the intermediate product, the value of which was sought to be included in the gross value of clearances for purposes of the SSI notification. The substantive dispute between the department and the assessee revolved around the qu....