9911796707
TMI Blog2016 (12) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... en filed by the Revenue against the impugned order dated 16.04.2010 passed by the Commissioner (Appeals) vide which the Commissioner (Appeals) has rejected the appeal of the Department against the Order-in-Original passed by the Assistant Commissioner. Briefly the facts of the case are that the respondent is engaged in the process of electroplating of wheel rims and moulded plastics components fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002. Therefore a show-cause notice dated 01.07.2009 was issued demanding interest under Rule 8(3) of the Central Excise Rules, 2002 read with Section 11AB of the Central Excise Act 1944. Penalty under Rule 25 of the Central Excise Rules 2002 was also proposed in the show-cause notice. The adjudicating authority relying on the Apex Court judgment in the case of SKF India Limited reported in 2009 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave heard the learned AR for the Revenue. 3. The learned AR submitted that the learned Commissioner (Appeals) as well as the adjudicating authority failed to take into consideration that the assessee has deliberately evaded payment of interest on the belated payment of differential duty and the fact would not have come to the knowledge of the Department and further not noticed during the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contravention of any of the provisions of these rules or the notifications issued under these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate required under Section 6 of the Act; or (d) contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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