9911796707
TMI Blog2013 (5) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... eing carried out in the factory premises of Appellant No. 1, whereas the Central Excise registration was taken at the name and address of appellant No.2. The entire inputs received in the name of Appellant No.2 were received in the premises of appellant No.1 and manufacturing activities/ records of appellant No. 2 were being carried out/ maintained at the premises of appellant No.1. It is the case of the revenue that appellant No.2 has diverted all the inputs received in their name without reversing the Cenvat credit and consequently manufacturing activity were carried out at the premises of appellant No.1 without following the Central Excise procedures and therefore, Central Excise duty liability for the goods cleared from the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kharadpada, Silvassa under Rule 15 of the Cenvat Credit Rules, 2004. (5) M/s. Kala Enterprises (P) Limited, Kharadpada, Silvassa shall pay the interest at the appropriate rate on the delayed payment of Central Excise Duty mentioned at Sr. No. 1 above under Section 11AB of the Central Excise Act, 1944. (B) M/s. Kala Enterprises (P) Limited, Piparia [Registered Unit] (6) I hereby confirm the demand of Central Excise Duty amounting to Rs. 36, 74, 244/- and Rs. 73, 486/- Education Cess totally amounting to Rs. 37, 47, 730/- (Thirty Seven Lakhs Forty Seven Thousand Seven Hundred Thirty only) under section 11 A(2) of the Central Excise Act, 1944. (7) I hereby confirm the demand of Central Excise Duty amounting to Rs. 14, 81, 952/- and Rs. 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise authorities and the required amendments were accordingly permitted by the Central Excise authorities. In these proceedings before the required amendments could be got done on 08.11.2004, the Central Excise officers visited the premises of appellant No.1 and appellant No.2 and made out a case for clandestine manufacturing and removal of the goods. It is further observed that appellants paid Central Excise duty in the name and address of appellant No.2 properly and all the Central Excise procedures were followed by appellant No.2, in spite of the fact that manufacturing activities were being done at the premises of appellant No.1. It has also not been rebutted by investigation that Central Excise records required to be maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not obtain the Central Excise registration amended prior to 10.11.2004. Occupancy certificate for Kharadpada factory was issued on 02.11.2004 and accordingly they got necessary amendment done from District Industries Authorities on 03.11.2004 and from the Sales Tax authorities on 06.11.2004. It is also brought on record that on 10.11.2004, they got their Central Excise registration amended whereas the search operations were carried out on 08.11.2004. After the Central Excise registration meant for Pipariya unit (Appellant No.2) was amended suitably with the address of Kharadpada premises (Appellant No.1), there seems to be no demand of duty. As there is no evidence of diversion of inputs received at the factory premises of Appellant No.1, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured goods were cleared on payment of duty. Accordingly, no further duty liability is attracted from the appellants once the duty of the finished goods is discharged. Penalties imposed upon the appellants under Section 11AC of Central Excise Act, 1944, under Rule 15 of Cenvat Credit Rules and Rule 25 of the Central Excise Rules, are required to be set-aside. 8. So far as imposition of penalty upon Shri Manoj C. Phutane, Managing Director of the appellant units is concerned, it is observed that there was only procedural lapses and there was no intention on the part of the appellants to evade Central Excise duty. Accordingly, penalty imposed upon Shri Manoj C. Phutane, under Rule 25 of the Central Excise Rules, 2002 is also set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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