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TMI Blog2018 (7) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of Order-in-Appeal No. NOI-EXCUS-002-APP-1598-17-18 dated 10/01/2018 passed by Commissioner of Central Goods & Service Tax (Appeals), Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of various kinds of paper and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original dated 05.02.2016 wherein the said demand was confirmed and Rs. 7,78,472/- + Rs. 15,746/- were appropriated. Further, Rs. 55,922/- was confirmed towards recovery of inadmissible Cenvat credit and equal amount was appropriated. Further, the manufacturer-appellant was imposed with penalty of Rs. 1,27,522/- under Section 11AC of Central Excise Act, 1944. Shri Rakesh Bansal, Director was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e removal. He further submitted that there was no method of stock taking of Pet Coke, was also stated in the panchnama. He has further relied on the Final Order issued by this Tribunal in the case of M/s Daya Sugar Vs Commissioner of Central Excise, Meerut-I reported at 2017 (358) ELT 1006 (Tri.-All.) wherein at para-8 it was held that the panchnama did not indicate as to how the stock was actuall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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