9911796707
TMI Blog2012 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... time but have not been able to show that they have disclosed in those declarations about the activities undertaken by them- since assessee have not been able to establish that they had bona fide belief as they have not been able to show that they had approached to the department or disclosed these activities undertaken by them – Comm.(A) has not given any finding on this aspect and he has straightway drawn inference that the respondent’s CENVAT Credit is more than the duty liability of the respondent - the case is remanded to the Commissioner(Appeals) to decide the issue afresh – in favour of Revenue by way of remand. - Ex.Ap.665/06 - - - Dated:- 2-5-2012 - SHRI S.K. GAULE, DR. D.M. MISRA, JJ. Shri S.Chakraborty, AC(A.R.) for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,04,850/-(Rupees Ten Lakhs Four Thousand Eight Hundred and Fifty only) for the financial year 1998-1999, 1999-2000, 2000-2001 and proposals were made for imposition of penalty under various provisions of erstwhile Central Excise Rules, 1944 and Central Excise Act, 1944. Lower adjudicating authority confirmed the proposals in the Show Cause Notice. The respondent challenged the same before ld.Commissioner(Appeals). Ld.Commissioner(Appeals) set aside the lower adjudicating authority s order. Aggrieved by the same Revenue is in appeal. 4. The contention of the department is that ld.Commissioner(Appeals) has accepted the classification of the goods. However, he did not confirm the duty due thereon. The contention is that ld.Commissioner(Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made from both the sides and perused the record. We find that although the respondents are registered with the Central Excise and claiming S.S.I. benefit under exemption issued from time to time, however, they have at no stage informed the department regarding the activity undertaken by them for manufacture of industrial solvents. They have been filing classification declarations from time to time and they have not been able to show that they have disclosed in those declarations about the activities undertaken by them. We find that the respondents have not been able to establish that they had bona fide belief because they have not been able to show that they had approached to the department or disclosed these activities undertaken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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