9911796707
TMI Blog2013 (11) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... r the goods and in the reply to the show cause notice, the transformers that were mentioned had been cleared much later than the joint stock taking - applicants claimed that each and every transformers is serially numbered and not a single transformer cleared without payment of duty - it is case of appreciation of evidence - the applicants directed to deposit Rupees Fifteen Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted. - Appeal Nos.-E-612-621 & 623/2011 - ORDER NO : SO-71262-71272/2013 - Dated:- 11-9-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant : Sri B. N. Chattopadhyaya, Consultant Sri N. K. Chowdhury, Advocate For the Respondent : Sri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-accountal of the quantity of inputs against which cenvat credit had been taken and consumed in the manufacture of finished excisable goods. The Ld. Consultant has submitted that they have duly accounted for all the inputs that were received and used in the manufacture of finished excisable goods. In support, he has produced copies of CENVAT credit Raw material Register viz. RG 23A Pt. I Register. On the demand of Rs.56.19 Lakhs, the Ld. Consultant has submitted that the allegation was of non-payment/reversal of equivalent amount of CENVAT credit attributable to the quantity of inputs, removed for job-work but alleged to have not received in the factory within 180 days of its clearance under Rule 4 (5) of Cenvat Credit Rules, 2004. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit by the applicant No. 1. However, he has fairly conceeded that appropriate central excise duty has been paid and reflected in the excise invoices issued by M/s. A.P. Electrical on which the applicant No.(1) had availed cenvat credit. Regarding the shortage of finished goods viz. Transformers, the Ld. A.R. has submitted that the applicant failed to explain the shortage in Joint stock verification on the date of visit of the officers. All transformers if available in the factory should have been brought to the notice of the officer. Rebutting the documents, later produced by the Applicant showing subsequent clearances, the Ld. A.R. has submitted that some of the invoice numbers referred to in their reply, were issued much after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The applicant thus could able to make out a prima facie case on this count. Regarding non-production of documents, the Ld. Consultant took us through the documents mentioned in the paper book, to demonstrate that necessary documents showing receipt of the processed inputs, cleared for job work and also maintenance of records on receipt and consumption of inputs in the factory are available. Regarding the shortage of stock, we find force in the submission of the Ld. A.R. for the Revenue that at the time of the visit of the officers, the applicant could not able to account for the same and in the reply to the show cause notice, the transformers that were mentioned had been cleared much later than the joint stock taking. It is the claim of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
