2024 (3) TMI 342

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....LE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri B.K. Singh , Authorized Representative for the Appellant None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order wherein the ld. adjudicating authority has passed the following order: - "(i) I confirm the demand of duty of Rs. 7,43,28,193/- (Rupees Seven Crore Forty....

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....ct, 1944 relatable to each clearance from May,2007 to July 2010, till the payment of all outstanding dues including interest. I order for appropriation of the interest of Rs. 12,57,608/- already paid by the Noticee. (iii) Penalty of Rs. 80,63,100/- only is imposed on the Noticee under Rule 25(1) (a) of the Rules subject to provisions of Section 11AC of the Act. (iv) The proposal ....

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....efore, as per Rule 8(3A) of the Central Excise Rules, 2002, it was proposed that the respondent had defaulted in making payment in time and the respondent was not entitled to utilize the CENVAT Credit account for payment of duty; they had to pay duty during the defaulted period consignment-wise. 3. A Show Cause Notice was issued to the respondent to that effect to deny the utilization of their ....