9911796707
TMI Blog2010 (12) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;The petitioner is manufacturer of Telecom Prefabricated Shelter/Panels, Telecom Huts, Oil filters and other items and is registered with Central Excise Department. It uses galavanised corrogorated sheets (GC Sheets) and FRR Sheets for strengthening/manufacturing the shalters/panels/telecom huts. 3. The department received information about evasion of duty by the petitioner and issued a show cause notice dated 25-5-2010 under Section 11AC of the Central Excise Act, 1944 alleging that it was availing CENVAT credit, on Galvanized Corrugated Sheet without actual receipt and use of the same in manufacturing of final product, proposing recovery of about Rs. 70 lacs with interest and penalty. Before the said show cause notice was issued, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 27-8-10 to 30-11-10. iv. The assessee will intimate the jurisdictional Superintendent of Central Excise within twenty four hours of the receipt of principal inputs in the factory on which Cenvat credit has or has not been taken and the same should be kept available for verification for the next 48 hours. This restriction will be applicable for the period from 27-8-10 to 30-11-10. 9. M/s. Modulus Prefab Solutions, Sector 4, Old Kasauli Road, Parwanoo (H.P.), are also informed that if they clear the goods in violation of the above mentioned restrictions, the said goods shall be treated as having been cleared in contravention of the provisions of Rule 12CC of the Central Excise Rules, 2002 and necessary action as provided in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner today. The petitioner may furnish its comments in the matter to the concerned authority within one week and after taking into account the said comments, a fresh order be passed within two weeks thereafter by the Member, Central Board of Excise and Customs in accordance with law. If no order is passed within two weeks after the filing of the comments by the petitioner, the impugned order will cease to operate till a fresh order is passed. Status quo as on today will continue upto 6-12-2010 or till passing of a fresh order whichever is earlier. Thereafter the matter will abide by the fresh order so passed." 6. Accordingly, the petitioner furnished its comments dated 17-11-2010 and denied the allegations of evasion of duty and non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent of Central Excise within twenty four hours of the receipt of principal inputs in the factory on which Cenvat Credit has or has not been taken and the same should be kept available for verification for the next 48 hours. This restriction will be applicable for the period from 1-12-10 to 28-2-11." 8. We have heard learned counsel for the parties. 9. Learned counsel for the petitioner submitted that the petitioner neither evaded duty nor availed credit wrongly and in the circumstances there was no justification for passing of the impugned order. He also submitted that in the impugned order dated 26-11-2010, restrictions have been further enhanced from February 2011 to May 2011 for a period of three months without any change of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be held that the impugned order is without any basis or material or justification. 13. The impugned order shows consideration of the view point of the petitioner in para 11 thereof. The conclusion is that the allegation was, prima facie, established. Having regard to the nature of power, the Board is not expected to finally adjudicate on the matter. 14. However, we find merit in the contention that after passing of order dated 23-8-2010, there was no occasion for further or enhanced restrictions in the absence of any fresh material or circumstance. There is no discussion for imposing higher restrictions in the impugned order over and above those in order dated 23-8-2010. To this extent, contention on behalf of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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