2023 (1) TMI 52

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.... Shri Amrendra Kumar Jha, Deputy Commissioner, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. BC/202/M-III/2012 dated 31.07.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. By the impugned order, Commissioner (Appeals) has upheld Order-in-Original No. 91/RG/2011-12 dated 15.02.2012 passed by the Additional Com....

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.... a penalty of Rs. 10,08,418/- [Rupees Ten lakh eight thousand Four hundred and Eighteen only] under Section 11AC of the Central Excise Act, 1944 read with Rule 25(1) of the Central Excise Rules, 2002 upon M/s. Crustum Products Private Limited, Powal. D. The assessee M/s Crustum Products Private Limited, Powal is directed to pay the adjudged amounts forthwith." 2.1 Appellant is manufact....

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....the appellant asking them to show cause as to why:- "I. the duty amounting to Rs.10,08,418/- (Rupees Ten lacs eight thousand four hundred eighteen only) (shown in Annexure A to this notice) not paid by them on the clearances goods valued at Rs. 1,85.59,849/- effected from 01.01.2007 to 31.12.2010 should not be demanded and recovered from M/s Crustum Products Private Limited, Powal under p....

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....isable goods cleared from their Powai outlet. IV. The amount of Rs 22,524/- (Rupees Twenty two thousand five hundred twenty four only) deposited by M/s. Crustum Products Private Limited as detailed in Annexure B to this show cause notice should not appropriated against the demand stated above." 2.5 This show cause notice was adjudicated as per order-in-original referred in para 1 above....