9911796707
TMI Blog2020 (12) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly availed on inputs, input services and capital goods, under Rule 14 of the Cenvat Credit Rules, 2004 (in short, "Cenvat Credit Rules") read with Section 11A(1) of the Central Excise Act, 1944 (in short, "the Act"), along with interest under Section 11AA of the Act. Penalty of Rs. 8,58,48,126/- has also been imposed upon the appellant under Rule 15(2) of the Cenvat Credit Rules read with Section 11AC of the Act. The Commissioner has further appropriated duty paid by the appellant on the final products involved, amounting to Rs. 11,72,45,844/-, under Section 11D(3) of the Act. The proceedings relate to two show cause notices, dated 06.11.2012 and 06.05.2013, covering the periods October 2011 to March 2012 and April 2012 to December 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an earlier period and hence appears to apply to the instant case also. 5. We have heard the parties through video conferencing and have perused the documents on record and the order dated 28.07.2020 of this Bench in the case of the appellant itself. 6. On perusal of the Final Order No.75368-75369/2020 dated 28.07.2020 passed in case of the same parties by this Bench we find that the facts in the said case and the instant case are identical in all respects except for the periods involved and the amounts of cenvat credits and duties involved. Therein also the main issue, as in the instant case, was whether Notification No. 65/95-CE is a notification which grants exemption "absolutely" as envisaged under Section 5A(1) of the Act and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) applies only in cases covered by the first limb of Section 5A(1) of the Act, i.e., when an exemption notification issued thereunder grants exemption "absolutely" without laying down any condition for the same to be satisfied. Such being not the case in case of Notification No. 65/95-CE, the provisions of Section 5A(1A) cannot have application in case of the said notification. 7.5 Hence, the reason contained in the impugned order that since the appellant had a workshop in the factory, the goods were manufactured therein and were used for maintenance and repair of machinery in the said factory, the exemption granted under Notification No. 65/95-CE was absolute and not conditional in the case of the appellant, is erroneous and not supporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as under: "8. Section 11D(1) of the Act, as was in force during the material period, provided that every person "who is liable to pay duty" under the Act or the rules framed thereunder, "has collected any amount in excess of the duty assessed or determined and paid on any excisable goods", in any manner representing duty shall have to make payment of such amount forthwith to the credit of the Central Government. Similarly, Section 11D(1A) requires "every person, who has collected any amount in excess of the duty assessed or determined and paid on any excisable goods or has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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