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TMI Blog2018 (8) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty, to Haridwar Unit - The Ld. Adjudicating authority has rightly appreciated evidences on record and observed that there has been no suppression of fact nor any misdeclaration on the part of the respondent in not discharging duty during the period April 2006 to July 2010. Appeal dismissed - decided against Revenue. - Appeal No. E/882/2012-DB - A/11502/2018 - Dated:- 13-7-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. DEVENDER SINGH, MEMBER (TECHNICAL) For Appellant: Shri A. Mishra (A.R.) For Respondent: Shri Paritosh Gupta (Advocate) ORDER Per: D.M. Misra This is an appeal filed by the Revenue against Order In original No. 04-05/C.EX./Commissioner/BRC-I/MP/2012 passed by the Commissioner Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Haridwar Unit of VIP Industries had availed area based exemption during the relevant time, and they had failed to discharge appropriate duty continuously for a period of four years hence, they are liable to penalty under section 11AC of Central Excise Act, 1944. The Ld. AR referred to the Job-work challans of M/s VIP Industries and subsidiary challans issued by the Respondent unit clearing the goods after processing the raw material on job work basis to the Haridwar Unit. It is his contention that since the Respondent has suppressed the said facts, therefore, the provision section 11A (2B) of Central Excise Act, 1944 is not applicable to them. 4. Ld. Advocate Shri Paritosh Gupta for the Respondent has submitted that they have been und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944. The Revenue s contention in assailing the impugned order, on the other hand, is that since the Respondent was aware of the fact that the VIP Industries, Haridwar Unit was availing area based exemption, they continued to clear the goods after carrying out job work, without payment of duty, thus, there has been suppression of fact on the part of the respondent. After careful consideration of the job-work challans against which raw materials were received by the appellant for job work and also the subsidiary challans against, which the job worked goods were cleared by the Respondent, we find that the raw material were received under Annexure II challans mentioning the movement of goods against Rule, 4(5)(a) of CENVAT credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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