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2024 (8) TMI 844

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..... 12, 13, 14 15 to the show-cause notice, which is not the part of the appeal filed by the Revenue. There are no merit in the appeal filed by the Revenue. Accordingly, the same is dismissed. - HON BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Mr.B.K.Singh, Authorised Repersentative for the Appellant Mr.Devraj Sahu, Advocate for the Respondent ORDER Per Ashok Jindal : Revenue has filed this appeal against the impugned order, wherein the following orders have been passed by the Adjudicating Authority : (i) I confirm the demand for recovery of Cenvat duty of Rs.2,08,29,932.00 (Rupees Two Crore Eight Lakh Twenty Nine Thousand Nine Hundred and Thirty Two only) and education cess of Rs.4,32,466.00 (Rupees Fou .....

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..... Rs.8,17,824.00 (Rupees Eight Lakh Seventeen Thousand Eight Hundred and Twenty Four only) from noticee no.2 in terms of section 11D of the Central Excise Act. 1944; (viii) I confirm the demand for realisation of interest on Rs.8,17,824.00 (Rupees Eight Lakh Seventeen Thousand Eight Hundred and Twenty Four only) from noticee no 2 in terms of section 11DD of the Central Excise Act, 1944, (ix) 1 drop the proposal for imposition of penalty upon noticee no.2 under section 11AC of the Central Excise Act, 1944 and rule 25 of the Central Excise Rules, 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 .....

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..... in terms of section 11AB of the Central Excise Act, 1944; (xix) 1 confirm the demand for realisation of Rs.1,00,66,091.00 (Rupees One Crore Sixty Six Thousand Ninety One only) from noticee no.4 in terms of section 11D of the Central Excise Act. 1944; (xx) I confirm the demand for realisation of interest on Rs.1,00,66,091.00 (Rupees One Crore Sixty Six Thousand Ninety One only) from noticee no.4 in terms of section 11DD of the Central Excise Act, 1944; (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 no .....

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..... est on Rs.1,01,517.00 (Rupees One Lakh One Thousand Five Hundred and Seventeen only) from noticee no.6 in terms of section 11AB of the Central Excise Act, 1944; (xxxi) I confirm the demand for realisation of Rs.1,01,517.00 (Rupees One Lakh One Thousand Five Hundred and Seventeen only) from noticee no.6 in terms of section 11D of the Central Excise Act, 1944: (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. B .....

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