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TMI Blog2011 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... were issued - Decided that invoke sub-rule 4 of Rule 57 I of Central Excise Rules 1944 sub-rule there should necessarily be a finding about presence of ingredients of evasion prescribed therein - Finding no existence of ingredients of any intention to evade duty, the appellant gets total relief in respect of penalties - Appeal partly allowed. - E/619-621, 667-668/04-SM - 670-674/2011- SM( BR) - Dated:- 1-9-2011 - MR. D.N. PANDA, J. Present for the Appellant: Shri Naveen Mullick, Advocate Present for the Respondent: Shri.Fateh Singh,D.R. PER: D.N.PANDA There is no dispute by either side that all the five cases emanated from the common cause and also from the common appeal order dated 30th October, 2003 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to compounding levy appearing in the Notification, deemed credit should not be denied. The appellate authority committed an error in law to allow Revenue's appeal setting aside the adjudication order which entertained claim of appellant. Shri Mullick relies on the judgement of Hon'ble High Court of Punjab Haryana in the case of Vikas Pipe vs. CCE, Chandigarh-II - 2003 (158) ELT 680 (P H) to buttress the claim on the ground that late payment of duty by supplier of input can be considered as appropriate payment of duty to get the deemed credit for set off of the same ultimate duty liability on the out put. 3. On the Other hand ld. DR supports the appellate order. 4. Heard both sides and perused the record. 5. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription, restriction and intention of the Notification is as under:- A. The goods which shall enjoy deemed credit like cenvat credit are classified and depicted in the first part of the Notification. B. Para 2 of the Notification prescribes the quantum of benefits if user of the prescribed input uses that in the manufacture of final out put. C. The compounding levy input enjoys deemed credit at a prescribed rate subject to fulfilment of condition of deemed credit scheme. D. The input should form part of the invoice issued by the manufacturer of the input under Compounding Levy Scheme. E. The deemed credit arising in terms of para 1 and 2 of the Notification shall only be utilised for payment of excise duty l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellate authority, therefore, rightly recorded that belated payment of compounding levy by input supplier does not entitle the Appellant to the deemed credit in respect of input subjected to such levy. There is no material on record to show due payment of duty if any made. Ld. Counsel's submissions would have received consideration had the invoices declared that the duty was paid in respect of the goods covered by invoices and the appellant would have been benefited by the ratio laid down by the Hon'ble Punjab Haryana High Court in terms of the citation relied upon by Appellant. No doubt Revenue may not insist the evidence of payment of compounding levy, but Revenue has every power to see the benefit granted by the Notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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