9911796707
TMI Blog2018 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... pace - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/76938/2017 - FO/76464/2018 - Dated:- 23-7-2018 - Shri P.K. Choudhary, Member (Judicial) Shri B.N. Chattopadhyay, Consultant for the Appellant/Applicant (s) Shri S.S. Chattopadhyay, Suptd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary Briefly stated the facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal. 2. Ld. Counsel appearing on behalf of the appellant submits that the appellant company have been paying central excise duty on their manufactured electrical fans and are availing cenvat duty paid on inputs used in the manufacture of such fans. He further submits that there was no short in respect of finished goods as well as cenvatable inputs as alleged in the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s less than 1.5 crores in a financial year and they did not possess sufficient infrastructure. It is his submission that the finished goods were entered in a book of accounts and they were transferred to their another factory and those were not supplied to their customers. Such finished goods were manufactured according to the Order of their customers and those were supplied to their particular cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02. 5. Ld. DR reiterates the orders of the lower authorities. 6. I find that the appellant had stored the cenvatable inputs out of their registered factory premises without the permission of jurisdictional authorities which is a technical lapse, but contended that the violation occurred owing to shortage of space. The demand of ₹ 9063/- under Section 11A(1) is set aside. The demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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