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TMI Blog2018 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is any manufacturing activity took place in the state of Jammu & Kashmir. In these circumstances, onus lies on the appellant to prove that the goods came to Jammu and they did some manufacturing activity on the said goods in Jammu. Admittedly, the appellant has failed to do so and has not paid the penalty as directed by the adjudicating authority in the impugned order. In these circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per the said Notification, whatever duty paid through PLA, the appellant is entitled to take the self credit of the same and the buyer of the goods is entitled to take Cenvat credit on the duty paid by the appellant on the said goods. In this case, the appellant imported certain goods and sent the goods directly to their unit located in the state of Gujarat, from where goods were sent to anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11AC of the Act. Before the adjudication, the appellant paid the entire amount of erroneous refund along with interest but after adjudication, the adjudicating authority gave an option to the appellant to pay the penalty under Section 11AC of the Act within 30 days of the receipt of the adjudication order. If the same is paid, the penalty is reduced to 25%, otherwise the appellant is require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing activity took place in the state of Jammu Kashmir. In these circumstances, onus lies on the appellant to prove that the goods came to Jammu and they did some manufacturing activity on the said goods in Jammu. Admittedly, the appellant has failed to do so and has not paid the penalty as directed by the adjudicating authority in the impugned order. In these circumstances, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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