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TMI Blog2016 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... he letter issued by department in 2011 directing the appellant not to pay duty on the waste/soap stock and also informing that he is liable to reverse the CENVAT Credit availed on inputs. Thereafter, department has issued show cause notice not only demanding payment of duty from 2011-2012 but also alleging suppression of facts with intent to evade payment of duty. The facts by itself make it candi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER No.A/30927/2016 - Dated:- 28-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Y. Sreenivasa Reddy, Advocate for the Appellant. Sh. P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] Brief facts are as under: The appellants are manufacturers of refined cotton seed oil falling under Chapter heading no. 15 and are exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of CCE, Hyderabad Vs M/s Priyanka Refineries Ltd., [2011(274) ELT A (16) SC]. Again, in obedience to the department direction, the appellant stopped paying duty on soap stock. Thereafter department issued show cause notice which is the genesis of the present litigation. The show cause notice was issued to the appellant alleging that the appellant failed to pay duty on soap sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been issued basing upon the ER-1 returns filed by the appellant and that the allegation of suppression is alleged without any basis. 3. On behalf of the department Ld. AR reiterated the findings in the impugned order. He submitted that the confirmation of demand, interest and penalty is legal and proper. 4. I have heard both sides. The facts of this case present an interesting as well as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner (Appeals) and Tribunal. Therefore, they should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. The appellant has been able to establish a case in their favour and the show cause notice issued invoking the extended period of limitation cannot sustain on the evidence presented by the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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