9911796707
TMI Blog2022 (10) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... lamps - Lift table - HELD THAT:- These are essential for use in the factory, without which taxable finished goods cannot be manufactured. Demand of Rs.90,665/- - it is alleged in the show cause notice that during re-conciliation of the assessable value shown in ER-1 Returns vis- -vis Sales Register, there was some apparent difference, on which duty has been demanded - HELD THAT:- The appellant have explained that this relates to the period May, 2016 and Jan. 2017. In order to arrive at the correct excise duty liability, they receive reports from the SAP Programmes, which were duly verified from the Accounts for discharging the excise duty liability. It is explained that there is some difference in the assessable value as per data subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn without any default. The appellant has more than 80 spare divisions located across India to cater to the requirement of customers. The present dispute relates to spare division located in Jaipur. 3. After verification of the records, a show cause notice dated 22.08.2019 ( SCN ) was issued to the appellant proposing to demand (i) Cenvat credit availed on (a) paints /chemicals and (b) capital goods alleged as ineligible; (ii) duty on account of difference in the assessable value figure recorded in the ER-1 return (for May, 2016 and January 2017) vis- -vis the sales register of the appellant. Credit has been denied on the following items or demand has been raised for the following reasons:- (i) Floor Top Hardener has been used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. Further, the assertion in the impugned show cause notice is factually incorrect and is vague, as it does not spell out the allegation clearly. 6. The ld. Assistant Commissioner vide the order-in-original dated 4.9.2020 passed an ex parte order without hearing the appellant (with hearing dates fixed during the (Covid pandemic time), and adjudicated the matter based on the submissions filed on record. The entire demand was confirmed by the Assistant Commissioner on the reasoning which was not even alleged in the show cause notice and was beyond the contours of the show cause notice. Vide the said order-in-original dated 4.9.2020, the demand was confirmed with interest and equal penalty was imposed upon the appellant. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), as admittedly, the cenvat credit on the materials used in the factory of the appellant is allowable. 14. So far the demand of Rs.90,665/- is concerned, it is alleged in the show cause notice that during re-conciliation of the assessable value shown in ER-1 Returns vis- -vis Sales Register, there was some apparent difference, on which duty has been demanded. The appellant have explained that this relates to the period May, 2016 and Jan. 2017. In order to arrive at the correct excise duty liability, they receive reports from the SAP Programmes, which were duly verified from the Accounts for discharging the excise duty liability. It is explained that there is some difference in the assessable value as per data submitted to the Audit and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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