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2017 (8) TMI 1000 - AT - Central ExciseScope of SCN - CENVAT credit - job-work - goods sent to job-worker not received back after the expiry of the statutory period of 180 days - penalty - Held that: - The SCN does not anywhere propose the imposition of penalty in relation to non-receipt of goods from job worker within 180 days. Ld. AR was specifically asked to show the same but could not do so. It is evident that invocation of penal provisions in concluding Para 18 of show cause notice is based on the justification in Para 10-17, which are entirely based on the question of wrongful availment of Cenvat Credit of ₹ 38,23,069/-, which has been dropped by the adjudicating authority. Hence the belaboured effort of Ld. Commissioner (Appeals) in para 8 and 9 to arrive at a finding that the penalty was proposed on the appellants in relation to non-receipt of goods within 180 days as well is clearly not supported by the facts enumerated in the SCN. Considering the conduct of the appellants who reversed the Cenvat Credit on the spot on 23.06.2004 and paid the interest long before the issue of the show cause notice and the absence of any ground in the show cause notice for the penalty on the appellant in relation to non-receipt of goods within 180 days, the order of Ld. Commissioner (Appeals) is clearly unsustainable and is therefore, set aside. Appeal allowed - decided in favor of appellant.
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