2026 (9) TMI 1110

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....e title of the respondent in the appeal filed by them. It has been stated that the respondent's name in the appeal memorandum as 'The Commissioner of Central Excise and Service Tax, Raigad', may be changed and to be read as "The Commissioner, CGST and Central Excise, Raigad Commissionerate", consequent to change in the jurisdiction of such adjudicating authority. Prayer made by the applicant is considered and accordingly, the changed name of the respondent is being incorporated in the present order. The miscellaneous application is disposed of. 3. Brief facts of the case are that the appellant is engaged inter alia, in the activities of packing of cement received from M/s. ACC Ltd. and selling the same to the buyers either in packed cond....

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....as per the requirement of sub-rule (1) of Rule 16 ibid, no records were maintained to demonstrate that the cement originally sold from the factory were received in the factory premises for carrying out the purpose under the said rule. The Show Cause Notice (SCN) dated 30.11.2010 issued in this regard was adjudicated vide the order dated 25.02.2016, wherein the original authority had confirmed the CENVAT demand of Rs.22,55,714/- along with interest and also imposed equal amount of penalty on the appellant under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal against the said adjudication order dated 25.02.2016, the Ld. Commissioner (Appeals) vide the impugned order dated 16.09.2016 h....