2024 (8) TMI 844

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.... (Rupees Two Crore Eight Lakh Twenty Nine Thousand Nine Hundred and Thirty Two only) and education cess of Rs.4,32,466.00 (Rupees Four Lakh Thirty Two Thousand Four Hundred and Sixty Six only) totalling to Rs.2,12,62,398.00 (Rupees Two Crore Twelve Lakh Sixty Two Thousand Three Hundred and Ninety Eight only) from noticee no.1 in terms of rule 14 of the Cenvat Credit Rules, 2004 read with section 11A of the Central Excise Act, 1944; (ii) I confirm the demand for interest at appropriate rate on the aforesaid amount of Rs.2,12,62,398.00 (Rupees Two Crore Twelve Lakh Sixty Two Thousand Three Hundred and Ninety Eight only) from noticee no.I in terms of rule 14 of the Cenvat Credit Rules, 2004 read with section 11AB of the Central Excise....

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....es, 2002; (x) 1 drop the proposal for holding the invoices issued by noticee no.3 and mentioned at Annexure- C4 to the show cause notice as improper and illegal. (xi) I drop the proposal for realisation of Rs.30,68,329.00 (Rupees Thirty Lakh Sixty Eight Thousand Three Hundred and Twenty Nine only) from noticee no.3 in terms of section 11A of the Central Excise Act, 1944; (xii) 1 drop the proposal for realisation of interest on Rs.30,68,329.00 (Rupees Thirty Lakh Sixty Eight Thousand Three Hundred and Twenty Nine only) from noticee no.3 in terms of section 11AB of the Central Excise Act, 1944; (xiii) 1 confirm the demand for realisation of Rs.30,68,329.00 (Rupees Thirty Lakh Sixty Eight Thousand Three Hundred and T....

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....; (xxi) I drop the proposal for imposition of penalty upon noticee no.4 under section 11AC of the Central Excise Act, 1944 and rule 25 of the Central Excise Rules, 2002; (xxii) I drop the proposal for holding the invoices issued by noticee no.5 and mentioned at Annexure- C6 to the show cause notice as improper and illegal. (xxiii) I drop the proposal for realisation of Rs.67,76,171.00 (Rupees Sixty Seven Lakh Seventy Six Thousand One Hundred and Seventy One only) from noticee no.5 in terms of section 11A of the Central Excise Act, 1944; (xxiv) I drop the proposal for realisation of interest on Rs.67,76,171.00 (Rupees Sixty Seven Lakh Seventy Six Thousand One Hundred and Seventy One only) from noticee no.5....

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....944: (xxxii) 1 confirm the demand for realisation of interest on Rs.1,01,517.00 (Rupees One Lakh One Thousand Five Hundred and Seventeen only) from noticee no.6 in terms of section 11DD of the Central Excise Act, 1944; (xxxiii) I drop the proposal for imposition of penalty upon noticee no.6 under section 11AC of the Central Excise Act, 1944 and rule 25 of the Central Excise Rules, 2002." 2. By way of this appeal, the Revenue states that the ld.Adjudicating authority has not decided the case against the Noticee Nos.7/7A/7B, 8/8A/8B, 9/9A, 10, 11, 12, 13, 14 & 15, which were also the parties to the show-cause notice. Therefore, the Adjudicating Authority felt in error for not deciding the show-cause notice issued to the a....