2017 (10) TMI 262

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..... tion against the appellant - It is also not in dispute that before shifting the machinery in question to other unit, the appellant had never informed the Dept. - extended period and penalty justified - appeal dismissed - decided against appellant. - E/10283/2015 - A/11793/2017 - Dated:- 4-8-2017 - Dr D.M. Misra, Member (Judicial) For Applicant(s): Shri Aditya Tripathi, Advocate (Proxy) .....

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..... of the said goods. A show cause notice was issued to them for recovery of the credit of ₹ 19,74,476/-, reversed by them subsequently, and proposal for imposition of penalty. On adjudication, the demand was confirmed with equal amount of penalty. Aggrieved by the said order, the Appellants filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the prese .....

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..... ts are fully aware of the fact that on removal of the capital goods from one registered unit to another registered unit, the Cenvat Credit availed on the capital goods was required to be reversed since the appellant had followed the said procedure in few cases. Thus, shifting/transfer of certain capital on which credit availed by their main unit to another registered premise, without reversal of c .....

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