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M/s. Ellenbarrie Industrial Gases Ltd. Versus Commissioner of Central Excise, Kolkata-III

2016 (4) TMI 20 - CESTAT KOLKATA

Quantum of penalty - demand of an amount @8% under Rule 6 of the Cenvat Credit Rules with respect to liquid nitrogen used in the manufacture of dutiable and exempted finished products - Held that:- As per Rule 12 of the Cenvat Credit Rules, 2002, recovery machinery for taking improper credit existed in Cenvat Credit Rules, 2002. The Appellant was further well aware of paying 8% of the amount under Rule 6 of the Cenvat Credit Rules when common inputs are used in the manufacture of dutiable and ex .....

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nd exempted goods were mentioned in the periodical returns filed with the department. On perusal of the records and in the interest of justice this Bench is of the view that a penalty of ₹ 20,000/- under Rule 13(1) of the Cenvat Credit Rules, 2002 will meet the ends of justice. Accordingly penalty imposed upon the Appellant by the Adjudicating Authority under Order-in-Original is reduced to ₹ 20,000/- Appeal No. E/627/2012 - Order No. FO/75229/2016 - Dated:- 29-3-2016 - Shri H. K. Th .....

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ility and ₹ 93,223/- with respect to penalties were paid by the Appellant representing 50% of duty and penalty ordered by the First Appellate Authority under Stay Order dated 29.01.2010. Ld. Consultant submitted that the Appellant is not contesting the duty liability and interest demanded by the Revenue. However, it is his case that equivalent penalty imposed under Rule 13 of the Cenvat Credit Rules, 2004 is not justified as relevant details were shown in the periodical returns filed by th .....

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at Electronics Ltd. [2011(267)E.L.T.172(Kar.)] (ii) Commr. of C.Ex, Allahabad vs. J.H.V.Sugar Corp. Ltd.[2010(262)E.L.T.540(Tri.-Del.] (iii) Nibi Steels Ltd. vs. Commr. of C.Ex, Allahabad [2012(284) E.L.T. 734(Tri.-Del.) 3. Sri S.Mukhopadhyay, Suptd.(AR) appearing on behalf of the Revenue argued that retrospective amendment in the Cenvat Credit Rules, 2001 was only carried out in 2005 by Section 82 of the Finance Act, 2005. That provisions regarding recovery of Cenvat Credit under Cenvat Credit .....

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h-5 of the Show Cause Notice dated 24.09.2004 to argue that the Appellant were asked to produce books of accounts showing maintaining of separate accounts with respect to consumption of common inputs for use in the manufacture of dutiable and exempted final products. That inspite of the requests made by the department, no such accounts were furnished by the Appellant. Ld. A.R. thus strongly defended the imposition of equivalent penalty upon the Appellant under Rule 13 of the Cenvat Credit Rules, .....

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laws relied upon as mentioned in paragraph-2 above. However, it has been correctly highlighted by the Ld. A.R. that recovery machinery was existing in Rule 12 of the Cenvat Credit Rules, 2002, from the very beginning and no retrospective amendment for introducing recovery machinery was done under Section 82 of the Finance Act, 2005. Accordingly, the case laws relied upon by the Appellant regarding non-imposition of penalty are not applicable. The period during which the Cenvat Credit was taken .....

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