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M/s. Ellenbarrie Industrial Gases Ltd. Versus Commr. of Central Excise, Kolkata

2016 (4) TMI 684 - CESTAT KOLKATA

Imposition of penalties - Reversal of Cenvat credit - Rule 6(3A) of the CCR 2004 - CA certificate furnished by appellant - Held that:- the appellant has now furnished C.A. certificates with respect to the CENVAT Credit required to be reversed under the provisions of Rule 6(3A) ibid. In the interest of justice, the order passed by the first appellate authority is set aside and the matter is remanded back to the adjudicating authority for verifying the CENVAT Credit reversed by the appellant under .....

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FO/A/75254-75256/16 - Dated:- 6-4-2016 - Sri H. K. Thakur, Technical Member For the Petitioner : Sri B.N. Chattopadhyay, Consultant For the Respondent : Sri A.K. Biswas, Supdt. (A.R.) ORDER Per Sri H. K. Thakur These appeals have been filed by the appellant with respect to Order-in-Appeal No. 69-70/KOL-III/2011 dated-01/03/2011 passed by Commissioner of Central Excise (Appeal-I) Kolkata as first appellate authority. 2. Shri B.N. Chattopadhyay, Consultant appearing on behalf of the appellant subm .....

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7; 1,30,145/- and confirmed under Order-in-Original No. 19/AC-KLY/2009-10 dated 23/09/2009 and Order-in-Original No. 07/AC-Kly/2010-11 dated 20.08.2010 respectively demanding amounts @ 10% under Rule 6 (3A) of the CENVAT Credit Rules in not maintaining separate accounts.It is the case of the appellant that the period involved in the present appeals is April, 2008 to March, 2009 and April, 2009 to February, 2010. That during the relevant period the CENVAT Credit under Rule 6 (3A) was only require .....

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1,49,642/- already reversed. For the year 2009-2010, it was argued that appellant had paid only an amount of ₹ 91,948/- whereas as per C.A. Certificate now furnished, the CENVAT Credit required to be reversed was to the tune of ₹ 1,59,046/- for the year 2009-10. Ld. Consultant fairly agreed that appellant is ready to pay the differential amount alongwith interest. So far as the penalties imposed upon the appellant are concerned, it was the case that there was no malafide and the CENV .....

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