9911796707
TMI Blog2017 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... arg, Judicial Member Mr. V. Unnikrishnan, Consultant For the appellant Mr. Mohammed Yousuf, AR For the respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 23.6.2015 passed by the Commissioner (A) whereby the Commissioner (A) dismissed the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are manufacturers of corrugated cartons falling under Chapter Subheading No.4819 1010 of Central Excise Tariff Act, 1985 and availing SSI Exemption under Notification No.8/2003 as amended. As per sub-rule (2) of Rule 11 of CENVAT Credit Rules, 2004, a manufacturer who opts for exemption from whole of the duty of excise leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these facts, it appeared to the department that the assessee has contravened the provisions of sub-rule (2) of Rule 11 of CENVAT Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and further they have taken suo motto credit of ₹ 58,333/- in their PLA in contravention of provisions of Section 11B of the Central Excise Act, 1944, read with Board Circular No.249/83/96-CX dated 11.10.1996. The appellant was issued a show-cause notice proposing to recover the CENVAT credit wrongly availed and also to recover the CENVAT credit suo moto taken in the PLA along with penalty. The Assistant Commissioner vide Order-in-Original dated 15.9.2006 confirmed the demand of Central Excise duty considering the factual short payment am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the appellant at any time during the proceedings. He further submitted that both the authorities below have not complied with the remand order in letter of spirit. 5. On the other hand, the learned AR defended the impugned order and submitted that the issue of time bar was fully examined by the Assistant Commissioner in de novo proceedings as directed by the Tribunal and after examining the time bar aspect, the Assistant Commissioner confirmed the demand and the same was upheld by the Commissioner (A). 6. After considering the submissions of both the parties and perusal of the records, it is pertinent to reproduce the findings recorded by the Commissioner (A) in para 12 of the impugned order, which is reproduced herein be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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