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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 ..... o their factory premises on 16.02.2002, inter alia, it was noticed that the Appellant had short paid the duty levied under compounded levy scheme for the months Jan. & Feb.2001; also it was found that for certain months Central Excise duty was not paid by depositing the same but wrongly the TR-6 challan numbers were mentioned in the records as if the duty was paid. Accordingly, the records were retrieved and on completion of investigation, a Show Cause Notice was issued for recovery of duty amounting to Rs. 1,35,65,287/- with proposal to appropriate the amount of Rs. 50,03,909/-, already deposited with interest and proposal for penalty under various provisions of Central Excise Acts & Rules. On adjudication, the demand was confirmed and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter enclosed therewith, it is clearly indicated about non-payment of excise duty against certain TR-6 challans mentioned in the statement filed along with the RT-12 returns. It is his contention that wherever the entire amount was deposited in the respective months, no such remark was made in the forwarding letter of the RT-12 Returns of that particular month. It is his contention that therefore, the conclusion of the learned Commissioner that they have suppressed the facts and not paid the duty by resorting to fraud on the finished goods, during the relevant period, is without basis and bad in law. He further submits that all clearances have been effected against proper Central Excise invoices, after recording the production and clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deemed MODVAT Credit under the relevant notifications as was in force during the period in question. As far as the clearances effected during January 2001 and February 2001, the learned Advocate fairly admits that the duty short paid during this period is required to be paid and the Appellant does not dispute about their duty liability, however, the interest and penalty are not payable under the erstwhile Rule 96ZQ of Central Excise Rules 1944 in view of the judgment of the Hon'ble Apex court in Shree Bhagwati Steel Rolling Mills's case (supra). With regard to the denial of deemed Credit, the contention of the learned Advocate for the Appellant is that even though they have not paid for few months, the total liability of duty payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the learned Commissioner. In our opinion, to examine the claim of the Appellant that they had informed the fact of non-payment of duty against few TR-6 challan vis-a-vis the entries made in the RT-12 returns, the matter need to be remanded to adjudicating 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. 7. In the circumstances, the matter is remanded to analyze the evidences particularly the RT-12 returns and the forwarding letter as claimed by the Appellant and other relevant documentary evidences to ascertain the intention of the appellant in not discharging the duty during the relevant period. We are not dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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