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TMI Blog2011 (3) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... RG-1 register on 19.06.01 as waste and scrap - The show cause notice was issued, as a result of audit objection on 29.06.06 i.e. much beyond the normal period of limitation - Commissioner (Appeals) has not accepted the appellant s plea of limitation on the ground that they have not filed any D-3 intimation about the receipt of rejected goods - However, find that in as much as due entries were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, the appellants accounted the rejected material in their RG-1 register on 19.06.01 as waste and scrap. Therefore, a show cause notice was issued to them and the same was adjudicated vide the impugned order under which confirmed the demand for central excise duty of Rs.1,51,899/- under erstwhile Rule 571 of the Central Excise Rules, 1944, read with Section 11A of Central Excise Act, 1944, im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y D-3 intimation about the receipt of rejected goods. However, I find that in as much as due entries were made in Part-I and Part-II of RG 23A, it cannot be held that there was any malafide, suppression or mis-statement on the part of the appellant. It may be a genuine and bonafide dispute on the availability of the modvat credit but the fact of entries having been made in the statutory records re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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