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TMI Blog2019 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 44129990 of the Central Excise Tariff Act, 1985 and are availing cenvat credit on inputs, capital goods and input services and are regularly filing the excise returns. During the course of audit of the records of the appellant, it was noticed that the appellant availing cenvat credit on inputs and capital goods. He has shifted his factory premises located at Plot No. 171 B, Belur Industrial Area, Dharwad to Plot No. 552-A, Belur Industrial Area, Dharwad, on 21.08.2012. On the date of shifting, the appellant had cenvat credit balance of Rs. 2,76,659/- (Rupees Two Lakhs Seventy Six Thousand Six Hundred and Fifty Nine only) on inputs received under Invoice Nos. 405 dated 06.08.2012, 90 dated 13.08.2012 and 427 dated 14.08.2012. The balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the law. He further submitted that the corrigendum was issued without following the principles of natural justice and is in violation of Board's Circular No. 502/68/99-CX dated 16.12.1999. He further submitted that before shifting the factory, the appellant had already informed the Range Officer regarding the proposed shifting of his factory and promptly got amended the RC and there is no allegation in the show-cause notice that the input/capital goods were not transferred and not accounted properly. He further submitted that a letter was written to the Range Officer before one week of shifting and it is reflected in their ER-1 return of August 2012 and the adjudicating authority cannot travel beyond the show-cause notice because in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.2012 informed the Superintendent of Central Excise regarding the proposed shifting of their machines, raw-materials and finished goods to the new premises and sought his advice regarding the procedure and thereafter applied for the amendment in the registration certificate which was given and thereafter the appellant transferred the credit. Further I find that the appellant has also shown the shifting of the unit in their ER-1 returns also. Further I find that the allegations are based on the audit report wherein it has given that the appellant has shifted his factory to a new location and has also transferred the cenvat credit of Rs. 2,76,659/- (Rupees Two Lakhs Seventy Six Thousand Six Hundred and Fifty Nine only) without following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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