9911796707
TMI Blog2019 (2) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that the appellant is engaged inter-alia, in the manufacture of paints and varnishes falling under Chapter 32 of the CETA, 1985. The appellant avails CENVAT Credit of Central Excise duty paid on inputs & capital goods and service tax on input services. During the course of EA-2000 audit, the Central Excise Officers observed that the assessee had availed ineligible CENVAT Credit on input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15(2) of the Rules read with Section 11AC of the Act. On appeal against the adjudication order, the learned Commissioner (Appeals) vide the impugned order dated 19.04.2018 has upheld confirmation of the adjudged demand. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. The authorized representative appearing for the appellant submits that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,84,517/- before the issuance of show-cause notice and the balance liability was discharged before passing of the adjudication order. Thus, it is prayed that the show-cause notice issued and the adjudication order passed by the department cannot be sustained, as the statutory provisions have been wrongly interpreted in confirming the penalty amount. 3. On the other hand, the learned A.R. app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich were made known to the department through external sources or otherwise. Since the adjudged demand was proposed for recovery based on records maintained by the appellant, the demand notice should have been issued under Section 11A(4) of the Act, without taking recourse to Section 11A of the Act. Admittedly, there is no element of suppression, mis-statement, fraud etc, on the part of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
