9911796707
TMI Blog2015 (10) TMI 1957X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue that appellant was aware of the fact that no duty was paid with respect to the raw materials used in the manufacture of the finished goods received by the appellant - General Manager (Commercial) of the appellant specifically stated that the firm was not aware from which account DIPL (Unit-II) has paid the duty, whether PLA or Cenvat and that they have only received the duty paid invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S. Suriyanarayanan, Advocate, for the Appellant. Shri Alok Srivastava, Dy. Commissioner (AR), for the Respondent. ORDER Under this Stay application, appellant is seeking staying the operation of Order-in-Original No. DMN-EXCUS-000-COM-033-13-14, dated 27-2-2014, under which Cenvat credit of ₹ 72,13,884/- has been disallowed to the appellant along with interest, and an equiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Products India Pvt. Ltd. v. CCE, Hyderabad - 2010 (256) E.L.T. 276 (Tri.-Bang.) (iii) CCE v. MDS Swichgear Ltd. - 2008 (229) E.L.T. 485 (S.C.). 3. It was also the case of the appellant that duty demand, if any, for misuse of advance licencing conditions can be raised only on DIPL Unit-I/ Unit-II. 4. Shri Alok Srivastava (AR) appearing on behalf of the appellant argued that DIPL was ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the raw materials used in the manufacture of the finished goods received by the appellant. On the other hand, appellant has strongly contested the selling of raw materials on high sea sale basis to DIPL (Unit-I) does not mean that appellant had the knowledge that the same goods will be used in the manufacture of finished goods supplied to them on payment of duty by DIPL (Unit-I). It is observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was an express knowledge on the part of the appellant regarding the inputs received being made out of duty free raw materials imported by DIPL (Unit-I). The relevant records are required to be seen in depth for arriving at a final conclusion which can be done only at the time of final hearing. It is accordingly ordered that there will be a stay on the recovery of the confirmed dues and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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