9911796707
TMI Blog2014 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... located at Plot No.A-14, D.L.F., Ind. Area, Faridabad. The dispute in this case is in respect of Unit-II. 2. The Central Excise records of the appellant's unit -II were audited by the Audit officers of the Central Excise Department and in course of audit centre were irregularities detected which are as under:- (a) Though the appellant were using common Cenvat Credit availed inputs in or in relation to the manufacture of dutiable final products as well as exempted final products and they were not maintaining separate accounts and inventories of the appellant company, they had failed to pay an amount equal to 5% /10% of the value of the goods in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules, in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax/Cenvat Credit have been paid by the appellant even before the issue of show cause notice along with interest. In respect of the demands of Rs. 95,419/- , Rs. 15,468/- and Rs. 1,32,268/- and Rs. 2,41,060/- in addition, to the excise duty/Cenvat Credit demand along with interest thereon an amount equal to 25% of the demand towards penalty, has also been paid. 4. The department, however, still issued the show cause notice for confirming the above demands along with interests and for imposition of penalty. The show cause notice was adjudicated by the Addl. Commissioner vide order-in-original dated 28.02.2012 by which the above mentioned five demands of central excise duty/Cenvat Credit/service tax were confirmed along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds, the Cenvat Credit demand of Rs. 2,41,060/- in respect of capital goods received in the appellant's unit, the same has been denied on the ground that the invoices under which the capital goods have been received bear the address of the Head Office located at the Unit-I, that there is no dispute that, the goods covered under the invoices had been received and that the invoices are endorsed in favour of the Unit-II, that in terms of the Board's Circular No.211/45/96-CX dated 14.05.1996, the Cenvat Credit should not be denied where under the invoices issued under Rule 52 A to the Head Office, that the entire consignment covered under the invoice is received in the factory in original packed condition and the duplicate copy of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the amount of Rs. 95,419/- under Rule 6(3) of the Cenvat Credit Rules, 2004, non-payment of excise duty of Rs. 15,468/- on the scrap arising out of manufacture of parts of medical equipments, short payment of differential duty of Rs. 1,32,268/- in respect of the finished goods cleared for captive use and non-payment of service tax of Rs. 3,75,891/- on the commission paid by the Appellant to foreign commission agents for procuring export orders, these short payments had been detected in course of audit of the central excise records of the appellant in course of which, the appellant themselves had presented their records to the audit officer. In view of the fact that the appellant themselves had presented their records to the Audit Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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