2013 (11) TMI 235

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..... case for the complete waiver of the amounts of penalties involved as in the first place, the cenvat credit availed by the appellant on the dated expired goods is in violation of the provisions of Central Excise Rules, 2002, in as much as they being in the business for decades, should have known that date expired manufactured insecticides seldom can be re-processed or re-manufactured. All the le .....

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..... submits that the appellant is in the business of manufacturing of insecticides and has received back the pesticides in the factory premises which were stocked beyond the date expiry and has taken the cenvat credit of such duty paid in their RG 23A Part-II account. It is his submission that they had, however, intention to process and manufacture of insecticides out of these date expired goods and .....

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..... h as they being in the business for decades, should have known that date expired manufactured insecticides seldom can be re-processed or re-manufactured. This prima facie conclusion of ours is based upon the Insecticides Act and Rules made therein. Be that as it may, all the legal issues raised by the ld. counsel needs consideration in depth, which can be done only at the time of final disposal of .....

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