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TMI Blog2017 (12) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from the buyers - Held that: - Since the onus lies on the appellant to show that the finished goods received from the buyers were in fact subjected to certain processes carried out in its factory, I am of the view that the plea raised by the appellant that goods were removed as such, cannot be accepted. Considering the submission of the ld. Advocate that the appellant is in possession of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling under Chapter Heading No.7326 of the Schedule to Central Excise Tariff Act, 1985. The appellant avails Cenvat credit of Central Excise duty paid on inputs and capital goods and service tax on the input services. The Cenvat credit so availed, are utilized by the appellant for payment of duty on clearance of the final product from the factory. During the period 2010-2011, the appellant had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferential Central Excise duty amounting to ₹ 1,95,200/- along with interest was confirmed on the appellants. Besides, penalty of equivalent amount was imposed under Rule 25 of Central Excise Rules 2002 read with Section 11AC of Central Excise Act, 1944. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 13.4.2017 has upheld the adjudged demand confirmed by the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer as to the specific operations, which were carried out to the goods received from the buyers and subsequently, removed from the factory on payment of duty on transaction value. 5. Heard both sides and perused the record. 6. I find that the ld. Commissioner (Appeals) vide the impugned order has made categorical finding that the appellant had not produced any evidence to show what spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, if the original authority satisfies himself that the goods received from the buyers were not removed from the factory on as it is condition and the same were further refined or reconditioned or remade in the factory and thereafter, were sold to the buyers, the benefit of rate of duty under the transaction value, as per Section 4 ibid should be extended to the appellant. 7. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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