9911796707
TMI Blog2015 (10) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant facts of the case, in brief are that the appellants were engaged in the manufacture of P.P. medicines. During the audit by the Central Excise Officers, it was found that the appellant had cleared certain goods under "PA" series of invoices without payment of duty during the period 2006-2007 and 2008-2009. A Show Cause Notice dated 22.03.2010 was issued proposing demand of duty alongwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant had not contested the demand of duty alongwith interest before the lower authorities. It is submitted that they had contested only on the imposition of penalty. He further submits that the Panchnama is April 2007, which was available with them during adjudication proceeding. 4. After hearing both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the proceedings before the lower authorities and they have not placed this evidence before them. In any event, the Panchnama dated 24.04.2007 has no relation with the demand of duty for the period 2006-07 to 2008-09. 5. In view of the above discussion, I do not find any reason to interfere with order of the lower authorities. Accordingly, the Appeal filed by the appellant is rejected. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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