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TMI Blog2012 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ompound, etc. from KPIPL and had also availed cenvat credit - appellant shall deposit 50% of the cenvat credit - CEAC 18/2012 - - - Dated:- 29-5-2012 - Sanjiv Khanna And R V Easwar, JJ. For Appellant : Mr. G. L. Rawal, Sr. Adv. with Mr. Rajesh Rawal, Adv For Respondent : Mr. Satish Kumar, Sr. Standing Counsel. JUDGEMENT This appeal under Section 36G of the Central Excise Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kashish Products Impex Private Limited ('KPIPL', for short). The allegation is that KPIPL had never manufactured PVC compound, etc. KPIPL had sold CP 172 resin to third parties. This was confirmed on the basis of statements made by the drivers/ owners of the vehicles who had to deliver the goods to the appellant, but in fact delivered CP 172 resin to the third parties. The order in original refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that earlier on 30.07.2004 machinery for manufacture of PVC compound, etc. were found at the premises of KPIPL. In fact at that time the allegation was that the KPIPL had not declared their full production. In the search, excess PVC Compound weighing 4880 kg. and PVC Master Batches weighing 4475 kg. were found. Learned counsel for the appellant submits that statements of 10 Truck drivers w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or manufacture of battery separators and was not the required input for manufacture of PVC Compound, etc. 6. The contentions and issues raised have to be considered and examined in the appeal before the Tribunal. The question of quantum is also an issue. Looking at the nature of the dispute and the contentions raised, we modify the order of the Tribunal and answer the aforesaid substantial quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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