9911796707
TMI Blog2019 (5) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside that part of the demand which is hit by the bar of limitation, being beyond the normal period and direct the Original Adjudicating Authority to re-quantify the demand falling within the limitation period only in respect of trolleys manufactured by them. The appellant s plea is that they would be entitled to Cenvat credit of duty paid on the inputs used in the manufacture of the said trolleys. The appellant is at liberty to substantiate the plea by production of evidences before the Original Adjudicating Authority to whom the matter is being remanded for re-quantification of demand falling within the limitation period. Penalty - HELD THAT:- It is already held that there is no malafide on the assessee s part, there are no re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The proceedings were initiated against the appellant by way of issuance of a show cause notice dated 14.10.2015, raising demand of duty to the extent of ₹ 24,97,545/- for the period 2011-12 to 2014-15. The notice alleged that the trolleys manufactured by the appellant and cleared from the factory cannot be held to be captively consumed so as to extend the benefit of the notification in question. The said show cause notice culminated into an order passed by the Original Adjudicating Authority confirming the demand, as proposed, along with confirmation of interest and imposition of penalties. The said order stands upheld by Commissioner (Appeals) and hence the present appeal. 3. After appreciating the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing and movement of the spare parts they were under a bonafide impression that the trolleys would not attract any duty of excise. He also submits that the present proceedings stands initiated against them on the basis of an audit objection conducted in the year 2015. Prior to the present audit, their records have been audited during the year 2011-12 and 2013-14 and no objection was raised. The said fact strength and their bonafide belief that the trolleys do not attract any duty of excise. We note that apart from the fact that the audit had earlier taken place in the assessee factory during the period 2011-12 to 2013-14, the present proceedings also stands initiated on the basis of the records maintained by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
