TMI Blog2011 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... , the demand of differential duty has to be upheld - the differential duty demand has been confirmed on the ground that the appellant did not produce any evidence to show that CENVAT Credit has not been taken. As regards penalty - Penalty equivalent to duty has been imposed, but no option to pay duty, interest and penalty to the extent of 25% of the duty has been extended by the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought back to any factory and process does not amount to manufacture, CENVAT Credit taken has to be reversed, proceedings were initiated for recovery of differential amount between CENVAT Credit availed and the duty paid. Proceedings culminated into an order confirming the demand of Rs.1,09,517/- (Rupees One Lakh, Nine Thousands, Five Hundreds and Seventeen only) and imposition of equal amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and their clearance, the batch number did not change and therefore process cannot be compared with the one considered by the Tribunal in the decision cited. 3. I agree with ld.SDR that the decision of the Tribunal cited by the ld.Counsel is not applicable to the facts of the case. Batch number did not change and therefore the process did not amount to manufacture. That being the situation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice No.299, dt.31.10.06 involving this amount. The Commissioner has taken a view that in view of the fact that the original adjudicating authority had dropped the demand in respect of one invoice, he need not consider the claim of non-availment of CENVAT Credit in the case of Invoice No.299, dt.31.10.06. Thus, it can be seen that both the lower authorities have not considered this claim at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (93) RLT 471 (Guj.), option to pay 25% of duty within 30 (thirty) days of the communication of this order is extended to the appellant. It is made clear that if the amount of differential duty, interest and penalty to the extent of 25% of the duty is not paid within 30 days, penalty shall be equal to the duty demand as per provisions of Section 11AC of Central Excise Act, 1944. 4. In the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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