9911796707
TMI Blog2013 (10) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... n machines covered by the invoices, five machines were found installed in Naharpur Unit and there is no evidence produced that the same have been returned back to Manesar Unit which had taken the Cenvat Credit - There is no verification done to ascertain that the Naharpur Unit has not taken Cenvat Credit on the basis of the same invoices - In view of this, this is not the case of total waiver - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consignee address mentioned was the address of the second unit at Naharpur Village, Gurgaon instead of Manesar, Gurgaon. On this basis after issue of Show Cause Notice, the Jurisdictional Joint Commissioner vide order-in-original dt. 18.07.2011 confirmed the demand for the above-mentioned Cenvat Credit along with interest and imposed penalty of equal amount. This order had been passed after ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit, in question, had been taken have the address of the other unit at Naharpur Village, the goods covered under these invoices have been received by the appellant unit at Manesar, that certain machinery had been transferred to other unit, but the remaining machinery had been found installed, that the machinery which had been transferred to Naharpur Unit was on return basis, that the die ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication done on the instructions of the Adjudicating Authority, five out of seven machines covered under the invoices were found at the Appellant s Naharpur Unit, that there is no evidence as to whether the dies and inputs covered under the invoices were used in the Manesar Unit that there is no evidence to show that the machinery which was found in Naharpur Unit was returned back to Manesar Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of this, this is not the case of total waiver. The appellant are directed to deposit an amount of Rs. 1,00,000/- within the period of four weeks. Compliance to be on 11.10.2013. On deposit on this amount within the stipulated period, the requirement of pre-deposit of balance amount of Cenvat Credit demand, interest thereon and penalty shall be stand waived for hearing of the appeal and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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