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TMI Blog2017 (3) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of remand. - Ex. Appeal No.75560/16 - FO/A/75199/2017 - Dated:- 1-3-2017 - Shri P. K. Choudhary, Judicial Member Shri B. N. Pal, Adv. for the Appellant Shri S. Dasgupta, Dy.Commr. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Appeal No.01/Kol-V/2016 dated 31.01.2016 passed by Commr. (Appeals) of Central Excise, Kolkata, whereby the ld.Commissioner rejected the appeal filed by the appellant and upheld the order-in-original dated 30.01.2012 on the purported observation that the appellant had availed and utilized CENVAT Credit to the tune of ₹ 54,144.97 on the basis of 16 number of invoices issued by the supplier, M/s Micro Inks t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be imposed upon them as per Section 11AC read with Rule 14 of CENVAT Credit Rules, 2004. 2.2 After due process of law, demand of ₹ 54,144.97 was confirmed along with interest a sum of ₹ 10,000/- was appropriated and penalty of Rs..44,144.97 was imposed under Section 11AC of the Central Excise Act, 1944. The ld.Commissioner (Appeals) rejected the appeal and upheld the Order-in-Original. Hence the present appeal. 3. Shri B. N. Pal, ld.Advocate appearing on behalf of the appellant, filed a copy of Form of ER I, Form of RG-23A Part II, Consignment Note issued by proprietor and copy of the Day Book Register of the Appellant. He also filed copy of the declaration issued by M/s Micro Inks in this regard, which is repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no evidence was adduced before the Adjudicating Authority on behalf of the appellant to show that the subject goods were received in the factory and used in the manufacture of final product. He further submitted that the allegation made in the show-cause notice were not considered during the adjudication proceedings and the submissions made by the appellants were duly taken into consideration while passing the adjudication order. Fresh submission by the appellant before the ld.Commissioner (Appeals) or before the Tribunal, which were not before the Adjudicating Authority, cannot be considered. 5. After hearing both sides and perusing the appeal records, I find that substantial benefit of credit cannot be denied so long as it can be pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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