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TMI Blog2017 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority who would analyze in detail the same before arriving at the conclusion about the intention of the Appellant in not discharging the duty during the relevant period - appeal allowed by way of remand. - E/908-909/2006 - A/10981-10982/2017 - Dated:- 16-5-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) For Appellants : Shri Prakash Shah, Shri Rahul Gajera - Advocates For Respondent : Ms.Nitina Nagori, A.R. ORDER Per: Dr. D. M. Misra These appeals are files are filed against OIO No.21/MP/2005, dt.19.12.2005, passed by Commissioner, C.Ex. S.Tax, Surat-I. 2. Briefly stated the facts of the case are that the Appellants were engaged in the manufacture of processed fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhagwati Steel Rolling Mills Vs CCE - 2015 (326) ELT 209 (SC). 4. The learned Advocate further assailing the impugned order, submits that the learned Commissioner, while confirming the demand against the Appellant denied the benefit of deemed credit under Notification No.7/2001-CE(NT), dt.01.03.2001. It is his contention that the Commissioner (Appeals) has erroneously invoked e clause 6 of the said notification, observing that since there was default on the part of the appellant in not depositing the duty in time and making incorrect entry in their RT-12 return about the payment of duty through TR-6 challan, therefore, the benefit of deemed credit cannot be extended to them. He submits that in the respective RT-12 returns filed with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the findings of the learned Commissioner. He has submitted that even though the Appellants in the respective RT-12 mentioned about payment of duty liability for the whole month, but, in fact, the entire amount was not deposited for certain months, but duty was short paid. He submits that the Appellants has thus made a fraudulent statement about payment of duty and the learned Commissioner has recorded detailed finding on this aspect, after considering the evidences on record. It is his contention that therefore the benefit of deemed credit under the respective notification has been rightly denied to them and penalty imposed. 6. Heard both sides and perused the records. We find that the Appellants mainly disputed the confirmation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted through some TR-6 challans. To ascertain the claim of the appellant, the Tribunal has directed the learned Authorised Representative for the Revenue to produce the original copy of RT-12 returns and the forwarding letter for the respective months. However, the same has not been placed before the Bench inspite of sufficient opportunities allowed to the Revenue. Both sides have fairly accepted that the remark in the forwarding letter of RT-12 letter has not been analyzed by the learned Commissioner while adjudicating the case as it was not placed before him. The learned Advocate submitted that the copies of RT-12 have been supplied only on the direction from this Tribunal and it was not with them at the time of adjudication proceeding. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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