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TMI Blog2016 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... onveyor vs. Jt. Commissioner of Central Excise, Thirupathi [2009 (6) TMI 110 - KARNATAKA HIGH COURT] relied upon where similar issue was decided and it was held that confiscation of the goods and imposition of penalty by the adjudicating authority which was upheld by the Tribunal, was legal and correct and do not call for any interference. Confiscation of the goods and imposition of redemption fine in lieu of confiscation and imposition of penalty upheld - quantum of redemption fine and penalty reduced - appeal disposed off - decided partly in favor of appellant. - Appeal No. E/11476,11480,11482/2013 - ORDER No. A/11096-11098/2016 - Dated:- 7-10-2016 - Mr. P. M. Saleem, Hon'ble Member (Technical) For the Appellant : Shri Muku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad cleared these goods without issuing challans and without payment of duty, and accordingly paid ₹ 11,69,500/- from CENVAT credit account and ₹ 3,17,748/- through GAR-7, challan towards CENVAT credit involved in the said raw materials and capital goods which were removed without reversing credit/ without payment of duty and without issuing central excise invoices. The department seized the said raw materials and capital goods found in the premises of second and third appellants. Subsequently, department issued a show cause notice seeking to confiscate the goods valued at ₹ 18,37,642/- seized at the premises of the second appellant and the goods valued at ₹ 1,00,04,981/- seized at the premises of the third appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the first appellant had undisputedly availed CENVAT credit f the duty paid on the raw material and capital goods and removed the same from the registered premises without reversing the credit/ without payment of duty and without issuing Central Excise invoices and challans. It is not disputed that the inputs or capital goods on removal, after taking credit, must be removed on payment of an amount equivalent to the credit amount availed in terms of Rule 3(5) of Cenvat Credit Rules. It is also not disputed that the amount payable under Cenvat Credit Rules, 2004 is treated as duty of excise as per Explanation to Rule 8 of Central Excise Rules, 2002, which reads as under:- Explanation For the purposes of this Rule, the expressions duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pper rods/ bars sent by Unit-I to Unit-II of the appellant were in excess of the recorded balance and reasons for the same was explained as due to the absence of excise clerk and the Tribunal accepted the explanation of the appellants. The Hon'ble Gujarat High Court, observed that we are of the opinion that the Tribunal, on appreciation of evidence, has come to the conclusion which do not give rise to any substantial question of law. , and dismissed the appeal filed by Revenue against the said decision of the Tribunal, stating that the observations and conclusion of the Tribunal are purely factual in nature and calls for no interference. On the other hand, we find that the Hon'ble High Court of Karnataka in the case of Roll Well Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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