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TMI Blog2018 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant has availed credit of ₹ 8,15,185/- but has paid the duty of ₹ 6,10,728/-. Therefore the appellant is liable to pay the differential amount of ₹ 2,04,457/- short paid along with interest - for violation of the Rule, the appellant is liable to pay a penalty of ₹ 5000/- under Rule 15 - appeal allowed in part. - E/20047/2018-SM - Final Order No. 20533 / 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (Import of Goods at Concessional Rate of Duty for the Manufacture of Excisable goods) Rules, 1996 and utilizing the same for manufacture of its products. The production requirement of the appellant during the relevant period exceeded its production capacity and was compelled to produce the products through a job worker i.e. M/s. Liard Technologies India Pvt. Ltd. As the said job worker's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand vide OIO dt. 13/02/2013. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who also confirmed the OIO and hence the present appeal. 3. Heard both sides and perused records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the facts and the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulates that when inputs are removed from the factory of manufacturer, he has to pay equal to credit availed. 6. After considering the submissions of both sides and perusal of material on record, I find that the Commissioner(Appeals) has observed that the appellant has taken credit of ₹ 8,15,185/- whereas paid the duty of ₹ 6,10,728/- on the goods cleared under the cover of ARE 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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