2015 (8) TMI 1370

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..... o whisper in the Adjudication Order that the credit has been taken wrongly by the appellant. In absence of any wrong availment of the cenvat credit, Rule 14 cannot be invoked for confirmation of the interest liability. Clandestine removal - air handling units - Held that: - It is an admitted fact on record that the Department has not produced any evidence to substantiate the clandestine removal .....

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..... tral Excise Authorities for the purpose of Central Excise Registration. Subsequently, the appellant had purchased the land in plot No. 793-795, which are located adjacent to the factory. The capital goods by the appellant procured during the disputed period were installed in such adjacent place. The cenvat credit taken on those capital goods was denied by the Central Excise Department on the groun .....

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..... rther submits that no iota of evidence has been brought on record to prove the clandestine removal of goods from the factory. He further submits that mere acceptance of shortage of goods cannot lead to the conclusion of clandestine removal from the factory. 3. Per contra Sh. R K Mishra, the Ld. DR appearing for the Respondent reiterates the findings recorded in the impugned order. 4. Heard t .....

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..... r utilized wrongly. In the present case, there is no whisper in the Adjudication Order that the credit has been taken wrongly by the appellant. In absence of any wrong availment of the cenvat credit, in my opinion, Rule 14 cannot be invoked for confirmation of the interest liability. 6. With regard to the findings that the air handling units have been removed by the appellant clandestinely with .....

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..... d goods, the receipt of consideration towards sale of those clandestinely removed goods etc. In absence of any corroboration to this effect, the alleged duty demand cannot be confirmed. 7. In view of the fact that the Department has not brought on record any iota of evidence of clandestine removal of goods, I am of the opinion that the charge of clandestine removal cannot be sustained against t .....

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