COMMISSIONER OF CENTRAL EXCISE Vs. SUDARSHAN CABLES INDUSTRIES

JUDGEMENT

(1.) We have heard Sri B.K. Singh Raghuvanshi for the appellant.

(2.) In this appeal, the following question of law is raised :-

(3.) The Joint Commissioner (Adjudication), Central Excise, Headquarters, Allahabad, confirmed Cenvat Credit/duty, amounting to Rs. 6,97,510/- for recovery, as demanded by the show cause notice under Section 11A of the Central Excise Act, 1944 read with Rule 14 of the Cenvat Credit Rules 2004. He also confirmed the additional Cenvat Credit/duty, amounting to Rs. 3,140/- on the miscalculation by respondent Company, as a differential amount, and recovery of interest and imposed penalty of Rs. 5,00,000/- under Rule 15 of the Cenvat Credit Rules, 2004.