TMI Blog2007 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... and - E/678/2007/MAS - 1359/2007 and S. O. No. 1106/2007 - Dated:- 15-11-2007 - [Order per : P. Karthikeyan, Member (T)].- After hearing both sides and considering their submissions, we dismiss the stay application and take up the appeal itself for final disposal. 2. The appellant(assessee) is a manufacturer of "provitamin capsules" falling under CSH 3003.10 00, among others. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed following the procedure prescribed for job work with an intention to evade payment of duty. The Commissioner invoked the proviso to Section 11A of the Central Excise Act and demanded the wrong credit taken as well as interest. 3. Reiterating the grounds stated in the appeal, the ld. Counsel for the appellants submits that under the job work scheme the job worker co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents sending inputs/semi finished goods and clearing the finished goods directly from the job worker's premises without obtaining the permission from the Assistant Commissioner. The assessee was penalized in the above order for the offence of availing CENVAT Credit without obtaining the required permission from the competent authority. The above order was passed pursuant to a Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on job work basis. Procedural lapses did not involve any loss of Revenue to the Government. Moreover, the department had noticed irregularities pertaining to the period 2002-2007 as early as in January 2006. Therefore the larger period could not be invoked in a subsequent Show Cause Notice when the department had become aware of the irregularities involved in January 2006. We do not find an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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