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2016 (2) TMI 106 - CESTAT NEW DELHI

2016 (2) TMI 106 - CESTAT NEW DELHI - TMI - Cost recovery charges - whether the appellant never opted to operate under cost recovery scheme, confirmation of amount" under the said scheme by the authorities below is not proper and justified? - Held that:- The appellant vide its letter dated 15.12.2009 had requested the Jurisdictional Deputy Commissioner of Central Excise to deposit the MOT charges instead of cost recovery charges for the period from 1.1.2010 to 31.12.2010. Since the dispute in th .....

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s dismissed. - Excise Appeal No. E/57699/2013-E[SM] - Dated:- 9-12-2015 - S. K. Mohanty, Member (J) For the Appellant : Mr D N Chaturvedi, Adv For the Respondent : Mr Vaibhav Bhatnagar, DR ORDER Per S K Mohanty The brief facts of the case are that the appellant is registered with the Central Excise Department as a 100% Exported Oriented Undertaking (EOU) and is engaged in the manufacture of telecom transmission equipment falling under chapter 85 of the Central Excise Tariff Act, 1985. The appell .....

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aff in the factory. Thus, for contravening the regulation 4(v) of Manufacture and other Operations in Warehouse Regulations Act, 1966 read with Section 65 of the Customs Act, 1962 and CBEC Circular No. 31/2003-Cus dated 7.4.2003, the short paid cost recovery charges was confirmed alongwith penalty of ₹ 50,000/-under Section 117 of the Customs Act, 1962 in the adjudication order dated 28.02.2012. In appeal, the Ld. Commissioner (Appeals), New Delhi vide impugned order dated 25.04.2013 has u .....

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