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2017 (7) TMI 190 - AT - Central ExciseCENVAT credit - inputs - benefit of reduced penalties - SSI exemption - N/N. 8/03-CE dt.1.3.2003 - Held that: - it was held by the Tribunal in the case of Sridhar Paints Co.P.Ltd. [2005 (11) TMI 143 - CESTAT, BANGALORE], the benefit of CENVAT credit on evidence of payment of duty on inputs is allowable even where goods are removed clandestinely - In the present appeal, the appellant No.1 have produced detailed tables purported to be of their inputs and on that basis calculated the CENVAT credit on their inputs. Admittedly, the said document was not produced before the Commissioner (Appeals). They would also need to produce prescribed documents showing proof of duty paid on inputs in support of their claim - matter on remand. Reduced penalties - Held that: - no documentary proof or even dates for said payments have been produced - plea for reduced penalty cannot be examined in absence of these documents/details of payments. Appellants are therefore directed to submit documentary proof of payment of duty, interest and penalty paid by them before the Commissioner (Appeals) with clear indication of dates and amounts of payment of each - matter on remand. Appeal allowed by way of remand.
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