TMI Blog2007 (4) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... N C. No. IV-CE(9)CP/147/03 dated 26-12-2005 issued by the Additional Commissioner (AE), Central Excise, Noida. 2. The facts in brief are that the main applicant is engaged in manufacturing of Two Wheelers i.e., Motorcycle falling under sub-heading 8711.00 of the First Schedule to the Central Excise Tariff Act, 1985. On an information about wrongful availment of Cenvat credit, the Central Excise Officers visited the applicant s factory on 19/20-12-2003 and resumed relevant documents for scrutiny. The enquiry indicated that the main applicant had availed Cenvat credit on some fixed assets such as machinery and current assets such as parts and components and had written off the same from their books of account. Such capital goods and compone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al against Order-in-Original would be reported in writing on 4-4-2007 itself. This was done vide Advocate s letter dated 4-4-2007 which conveyed that the appeal was filed on 1-2-2007. It was pleaded that as the applicants have admitted the allegations along with complete duty liability, the case may also be taken up for final orders today. The Advocate submitted that the main applicant was always having a credit balance of Cenvat from April 2001 to March 2003 which was much higher than the total demand of duties in the SCN and at no point of time such balance was less than Rs. 38 Lakhs during the entire period. He requested for the admission of the case as also immunities from interest, penalty and prosecution. 4. Shri S.K. Shukla, Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-12-03 217847.52 Total 945862.45 Pertaining to the year 2003 Date of Reversal Amount of Reversal 22-6-2004 142913.18 22-6-2004 57864.83 21-3-2005 96488.28 22-6-2005 61657.24 21-3-2005 110204.83 22-6-2005 157854.28 21-3-2005 428360.55 Total 1055343.19 Further, the applicant has debited Rs. 3,36,822/- on 31-3-05 in RG23A Part II and Rs. 9,553.42 on 1-2-07 in PLA. Thus in total the applicant has paid/reversed Rs. 38,38,230.47 being the total duty demanded in the above said SCN. The officers visited the factory on 19/20-12-2003 and the SCN was issued on 26-12-2005. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be higher than the said deposit towards interest liability, balance amount shall be paid by the main applicant within 15 days of the receipt of intimation from Revenue and compliance reported both to the Bench and Revenue. However, if the said deposit comes out to be higher than the aforesaid amount of interest, the left over balance shall be refunded to the main applicant. (c) Immunities from penalty and prosecution under the provisions of Central Excise Act and Rule framed thereunder, as applicable, are granted both to the main applicant and the co-applicant, subject to payment of dues as per this Order. The aforesaid immunities are granted under Section 32K(1) of the Act. This Order shall be void and immunities withdrawn if, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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