9911796707
TMI Blog2024 (10) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Briefly the facts of the present case are that the appellant is engaged in manufacture of Menthol Flake, Menthol Solution falling under Chapter Heading 2906 and De-Mentholized Oil falling under Chapter Heading 3301 of the Schedule of Central Excise Tariff Act, 1985 ("Excise Tariff Act"). Intelligence was received by the department that M/s Neeru Enterprises ("Principal Appellant") was availing CENVAT credit on inputs, namely Menthol Flakes and Dememholiséd Oil (DMO) on the basis of fake CENVAT invoices issued by the units situated at Jammu & Kashmir who were availing exemption under Notification Nos. 56 & 57/2002 dated 14.11.2002 ('Area based Exemption Notification') and that the said CENVAT Credit was utilized towards paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... farmers located in UP was used as raw material for manufacturing of Menthol, DMO etc. which were subsequently cleared on payment of excise duty, of which the buyers (Principal Appellant in this case) availed credit, which was subsequently utilized for payment of excise duty on domestic clearances. 3. In the light of the above, enquires and investigations were conducted at J&K based units, wherein it was revealed that crude menthol oil was purchased from various farmers through suppliers cum commission agents. It was further alleged that the Principal Appellant in collusion with the appellant and other J&K based manufacturers were availing fraudulent CENVAT credit on the basis fake invoices without actual receipt of impugned goods for furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers of Central Excise, Meerut-II Commissionerate against the Principal Appellant wherein it was alleged that the credit was wrongly availed by the Principal Appellant as there was no actual supply of impugned goods from the appellant and other J&K manufacturers as the same were not, in fact, manufactured by the appellant and other J&K manufacturers. She further submits that the entire proceedings initiated against the Principal Appellant has been set aside by this Tribunal by virtue of Final Order No.60368-60373/2019 dated 02.04.2019, reported as Neeru Enterprises Vs CCE, Chandigarh- II-2019 (4) TMI 432-CESTAT Chandigarh. In the said order, it has been held that Principal Appellant was receiving Menthol, Menthol flakes and De-Ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) TMI 1339 - CESTAT Chandigarh * M/S Arora Aromatics Vs CCE, Meerut- 2017 (12) TMI 1430-CESTAT Allahabad. 7. Learned Counsel for the appellant submits that while passing the impugned order, the Adjudicating Authority has not considered the documentary evidence produced and the impugned order was passed based on presumptions. She further submits that the demand of penalty as confirmed in the impugned order is liable to be set aside because the demand against the Principal Appellant has already been dropped. 8. On the other hand, learned Authorized Representative for the Department reiterates the findings of the impugned order. 9. After considering the submissions of both the parties and perusal of the material on record, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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