9911796707
TMI Blog2017 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... med under Rule 15 of CCR 2004 is justified when the amount has already been paid and not disputed - Held that: - in absence of any suppression mis-declaration, misstatements, etc. when penalty u/s 11AC of CEA,1944 on the appellant is set aside, and no sub-rule u/r 15 of CCR, 2004 is specified in confirming penalty, penalty imposed under the said Rule cannot be sustained - Further, in absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 28, 29 and 30 of CETA, 1985. They have availed CENVAT credit on inputs used in the manufacture of both dutiable as well on exempted products during the relevant period i.e. 2003-2004 to 2005-2006. Since they did not maintain separate records on the use/consumption of inputs in the dutiable and exempted products, they discharged 8%/10% of the value of exempted product, namely Ether Solvent (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extent of confirmation of demand for the normal period of limitation i.e. ₹ 3,01,162/- and reduced the penalty to ₹ 1,00,000/-. Hence, the present appeal. 3. The Ld. Advocate Shri J. C. Patel for the appellant submits that the differential amount of ₹ 3,01,162/- had already been paid by the appellant and under instruction the said amount is not disputed in the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- confirmed under Rule 15 of CCR 2004 is justified when the amount has already been paid and not disputed. On analysis of the facts and the evidences in record, I find that the appellant has paid 8%/10% of the value of the exempted intermediate product, whereas the demand relates to 8%/10% of the differential value, between the exempted final product i.e. Ether Anaesthetics IP/BP and exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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