TMI Blog2015 (8) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... s MIRC Electronics, no cause of action remains against the present appellant. As such I set aside the impugned order - Decided in favour of assessee. - Appeal No. E/928/09 - - - Dated:- 30-4-2015 - Anil Choudhary, Member (J),J. For the Appellant : Shri V.B. Gaikwad, Adv. For the Respondent : Shri Sanjay Hasija, Supdt. (A.R.) ORDER Per: Anil Choudhary The appellant M/s Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of the case for non levy or short Levy, by reason of fraud, collusion or wilful mis-statement or suppression of facts etc. inasmuch as the raw materials were cleared by M/s MIRC as such under Rule 3(5) of the Rules without payment of duty. Based on the aforementioned facts the appellant was directed to show-cause as to why an amount of ₹ 15,65,743/- towards wrong availment of CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods to the appellant and it was only after the investigations are undertaken by the Revenue that M/s MIRC had deposited the same. Accordingly the demand of duty was confirmed. So far as penalty is concerned, in view of the fact that the appellant had taken credit on the basis of supplementary invoices and in absence of any evidence that the appellant has also paid and had no role in the alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... import of components at the time of their removal for manufacture of PCBs. We find that the show-cause notice had invoked wrong provisions to recover the short paid SAD. The impugned order confirmed the proposal to demand irregular cenvat credit taken by the assessee. The amount involved is not irregular credit nor so utilized. We find that the demand of duty of ₹ 2,12,40,288/- and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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