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TMI Blog2017 (2) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... panels. There is no doubt that the appellant is part of a corporate group who are one of the few manufacturers of 'switch gear panels' and that such switch gear panels are rarely of a standard design that are amenable to multiple uses. There is also no allegation that the 'vacuum circuit breakers' have not been manufactured by the appellant - investigation and the impugned order have not ventured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of operation of the impugned order in which an amount of ₹ 17,98,97,603/- being CENVAT credit availed to be recovered under section 11A of Central Excise Act, 1944 along with interest, penalty of like amount and penalty of ₹ 17,91,519/- in lien of breakers seized during investigation. 2. Heard both the sides on their respective arguments on stay application. 3. It is seen f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility that the corrections carried out in the original invoices have been done by hand only with the intent to match the item code in order to create a false impression that the same inputs had been received into AEI . and that the inputs transferred by the Salt Lake Works with that received by AEI Works are therefore not the same. 4. On perusal of the impugned order we find that the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he opinion that prima facie the balance is not entirely in favour of Revenue. The appellant is also a well known industrial enterprise and revenue would not be in jeopardy should the balance tilt against the appellant at the final hearing. 7. For the above reasons we find that the application for stay merits consideration. Accordingly we stay the recovery of duty, interest and penalties in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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