AdvertisementFaurecia Automotive Seating India Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) The appeal before CESTAT Chandigarh challenged the Commissioner’s order dated 24.04.2014 confirming a demand of Rs. 2,63,03,909 along with interest and imposing a penalty of Rs. 31,51,955 under Rule 15 of the CENVAT Credit Rules, 2004 read with Section 11AC(1) of the Central Excise Act, 1944. The appellant, engaged in manufacturing automotive seating parts at its Gurgaon unit, had earlier operated another manufacturing unit at Bangalore, which ceased operations in April 2007.