TMI Blog2015 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee from further burden of duty. Therefore, I uphold the demand of duty in respect of raw materials and packing materials (lying in store). - So far as penalty under Section 11AC is concerned, I find that there is no deliberate intention in filing the remission late or any act or intention of evasion of duty is made out. The issue is interpretation of statute, and accordingly, penalty imposed under Section 11AC is set aside. - Decided partly in favour of assessee. - E/841/2008-Mum - Final Order No. A/1504/2014-WZB/C-IV(SMB) - Dated:- 14-11-2014 - Shri Anil Choudhary, Member (J) Shri Rajesh Ostwal, CA, for the Appellant. Shri S. Dewalwar, Addl. Commissioner (AR), for the Respondent. ORDER The appellant, M/s. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntravened the provision of Rule 3 of Cenvat Credit Rules, 2004 as they availed and utilized the Cenvat credit on such input which have not been put to use in the manufacture of excisable goods. Further, interest and levy of penalty was also proposed. Vide Order-in-Original dated 5-12-2007, the proposed duty was confirmed along with recovery of interest and also equal amount of penalty was imposed under Section 11AC read with Rule 15 of Cenvat Credit Rules. Being aggrieved, the appellant had preferred appeal before the Commissioner (Appeals), who vide the impugned order has recorded the finding that there is a delay in filing remission claim. The Commissioner (Appeals) relying on the ruling in the case of Asian Paints v. CCE - 2004 (173) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of reversal of Cenvat credit availed on destroyed intermediate goods (WIP), during the process of manufacture, in fire. Accordingly, he prays for allowing the remission on the WIP and intermediate products. 3.1 So far as raw material, inputs and packing material kept in store (lost in fire), the appellant have claimed that the term any goods includes all goods and accordingly, prays for allowing the same. 4. The learned AR relies on the impugned order. He further submits that the Commissioner (Appeals) has rightly observed that the appellant have made the delay of 9 months in claim and also in view of the observation of the learned Commissioner (Appeals) that in case of Asian Paints, it is not decided in favour of the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, as the case may be, has been substituted : Provided also that where such duty exceeds one lakh rupees but does not exceed five lakh rupees, the provisions of this rule shall have effect as if for the expression Commissioner , the expression Joint Commissioner of Central Excise or Additional Commissioner of Central Excise, as the case may be, has been substituted. Thus, from a plain reading of the rule, it is evident that the Commissioner may remit the duty payable on such goods on which duty is payable in respect of outputs of a manufacturer. Thus, I find that there is no mention of inputs under Rule 21, which are lying unused as not subjected to manufacture, thus no duty is payable. The appellant manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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