Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 363 - CESTAT HYDERABADImposition of penalty u/r 15 (2) of CCR, 2004 - removal of inputs as such - failure to reverse the credit - Rule 3(5) of CCR, 2004 - Held that: - Though it is alleged by the department that the solvents were removed as such, there is no evidence to show that these solvents were fit for use in the manufacture of final products. It is the case of the appellant that the solvents had deteriorated in quality and were not usable solvents and therefore they had cleared them as spent solvents. That spent solvents do not attract any duty at all - appellants have paid the entire duty along with interest prior to the issuance of SCN. From the facts revealed I am able to conclude that there is no iota of evidence to establish any suppression of facts or willful-misstatement on the part of appellant since the department has no case that the inputs cleared are fit for use by appellant for manufacture of finished goods - penalty imposed is unwarranted - appeal allowed - decided in favor of appellant
|