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TMI Blog2016 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... cators located within the premises of the appellant. (iii) clearances of bearings to various sites. 2. The learned Counsel for the appellant admitted that the liability for reversal of Modvat credit on the bearings inadvertently cleared as spares without reversal of Modvat credit. He informed that they have paid the said liability even before the issue of show-cause notice. As regards the Sl.No.(i) & (ii) it was asserted by the learned Counsel that they have not taken modvat credit of many of these items and therefore, the question of reversal of any credit while clearing the same does not arise. He argued that while the original adjudicating authority had called for a report from Deputy Commissioner,Pune-1 division, he reported follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit is availed on it. This act on the part of the assessee proves that the assessee have accepted the offence. However, in their various submissions the assessee have not accepted the total demandof Rs. 19,95,273.95 and admitted the liability to the tune of Rs. 3,63,452/- and Rs. 17,629/- only which in fact has already been paid by them on 16/03/99 and requested for the refund of Rs. 1,18,919/- in respect of the duty excess debited. However, the assessee have neither given any worksheet as to how they have arrived at this figure nor they have furnished supportive documents to substantive their say. On the other hand the department have worked out the duty liability of Rs. 19,95,274/- based on the documents called for from the assessee for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: "I have carefully considered the order-in-original, grounds of appeal and submissions made by the appellants during the personal hearing, I find that the appellant are engaged in the manufacture of sugar plant and machinery and parts thereof falling under chapter 84 of the Central Excise Tariff Act, 1985 availing Modvat facility. The demand was confirmed by the adjudicating authority on the grounds that they removed inputs under their private documents like transit invoices etc. without payment of duty. The appellant in their written submission stated that a portion of goods so removed were bought out items and no Modvat credit was availed, however, they stated that the inputs like consumables, viz., Gas and electrodes were issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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