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TMI Blog2017 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... were not required to submit the same; however, they have never intimated to the Department that they have cleared aluminium dust/ash without payment of Central Excise duty - Held that: - ER-1 was not produced and prima facie, appellant has suppressed the material facts from the Department. When it is so, then we deem fit, in the interest of justice, to set aside impugned order and remand the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant availed Cenvat credit of duty paid on inputs including printed plastic film and aluminium wire and capital goods and service tax paid on input services and clear their final product on payment of appropriate Central Excise duty. The duty paid aluminium wire procured by the appellant was used by them for metallization of printed plastic film. During the process of metallization, aluminium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. 3. With this background, we have heard Shri Arvind Arora, the ld. Counsel for the appellant. He submits that in the previous period, no duty was paid by the appellant. Duty is leviable in the instant case. For the purpose, he relied on the ratio laid down in following case laws and Board s Circular in this regard: (i) Hindalco Industries Ltd. Vs. Union of India 2015 (315) ELT 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s distinguishable on the facts and circumstances of the case. 6. From the impugned order in para 5.3, Commissioner (Appeals) has observed that the appellant had not submitted invoices along with ER-1 return perhaps they were not required to submit the same; however, they have never intimated to the Department that they have cleared aluminium dust/ash without payment of Central Excise duty, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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