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TMI Blog2017 (1) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... .) for the Department Per Anil G. Shakkarwar : The misc. application for early hearing is allowed and as was intimated through cause list the matter was taken up for final hearing. 2. The present appeal is filed against the Order-in-Original No.40/Comm./GZB/CEX/15-16 dated 30.03.2016. 3. The brief facts of the case are that the appellant is engaged in manufacture of Pipes & Tubes out of HR Coi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt under Rule 6(3) of Cenvat Credit Rules was recoverable. Therefore, appellants were issued with a show cause notice dated 09.02.2015 with the proposal to recover Rs. 87,23,816/-. The said show cause notice was adjudicated through OIO No. 40/Comm./GZB/CEX/15-16 dated 30.03.2016. The appellants submitted before the Original Authority that Hon'ble Punjab & Haryana High Court in the case of Pun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Punjab Steels reported at 2010(260) E.L.T. 521 (P&H), the removal of inputs as such cannot be treated as trading activity. In the grounds of appeal they have further submitted that they have deposited an amount of Rs. 14,519/- which was credit proportionate to the activities dealt with in the show cause notice. Further, they contended that the goods which were traded without bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if show cause notice does not indicate that there was a deliberate act of suppression of fact and that mere act of omission by the assessee without their being any intention to evade payment of tax cannot be ground to invoke proviso to Section 11A of the Act specially when evasion came to notice of the department when the audit was conducted. He has further argued that impugned show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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