9911796707
TMI Blog2016 (11) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... her duty paid only after detection of duty evasion will be admissible as cenvat credit or otherwise? - Held that: - the appellant is not seriously contesting that part as to duty liability has been discharged after being detected by the officers and a show cause notice has been issued for invoking the extended period. If that be so, availment of cenvat credit by the appellant is incorrect as the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was inadmissible. We do not find any reason to uphold such imposition of penalty. Accordingly, the penalty imposed on the individual is set aside. Appeal disposed off - decided partly in favor of appellant. - APPEAL Nos. E/2218, 2219/05-Mum - Order No. A/90660-90661/16/EB - Dated:- 2-9-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) None for ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ethyl alcohol (denatured or potable) under exemption in terms of Notification No. 67/95-CE is correct and whether duty paid only after detection of duty evasion will be admissible as cenvat credit or otherwise. In the case in hand, we find that the appellant had not paid any duty on the molasses cleared for captive consumption. They also procured duty paid molasses from outside the factory and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant is not seriously contesting that part as to duty liability has been discharged after being detected by the officers and a show cause notice has been issued for invoking the extended period. If that be so, availment of cenvat credit by the appellant is incorrect as the provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has been paid o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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