9911796707
TMI Blog2016 (4) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this tribunal arising out of the third appellate order dated 24-02-2012. The brief facts of the case are that the appellants are manufacturers of Sodium Hyrochlorite and Bleach Liquor falling under chapter 2828 of Central Excise Tariff Act, 1985, availing SSI exemption. The officers visited the appellant s factory on 04.03.98 and seized the records for further investigation and it was allege ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced by the appellants and on satisfaction of the authority that the inputs were duty paid, the benefit of modvat credit shall be extended to the appellants. The penalty was also upheld. On denovo adjudication, the Addl. Commissioner, Salem after due process of law passed (the 2nd) OIO No. 14/2009 dated 28.04.2009 by confirming duty of Rs. 2,28,200/- had also imposed equal penalty on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice such as Bill Books and Daily Ledger Book. In para 12 of the impugned order, the lower authority has observed that it had independently verified the documents seized by the department and that they were only their sales invoices and daily ledger and no purchase invoices were seized. Though the lower authority has sincerely and independently verified the documents seized by the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the conclusion that the case should be decided afresh by the lower authority after giving the appellants the access to peruse the seized documents or providing the copies of the documents as deemed fit as sought for by them and after examining the quantification statement to be produced by the appellants. " 2. On remand the matter was again adjudicated by the original authority vide O in O ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, the lower authority cannot expand the scope of the remand direction would fit in for any other circumstance as factual position but not with regard to interest as the liability for interest accuses automatically and a separate written notice is not required for its recovery. 5. The "O in A in so for as it relates to interest is upheld with regard to the imposition of penalty, their APB stated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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