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M/s Shantilal Jamnadas Textiles Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Vapi

2016 (11) TMI 1093 - CESTAT AHMEDABAD

Recovery of duty - wrong availment of the benefit of N/N. 4/97-CE dt.01.03.1997 - N/N. 4/1997-CE, dt.01.03.1997 allows concessional rate of duty subject to fulfillment of condition, that is, appropriate rate of duty of excise or additional duty leviable under the Customs Act has been paid on the yarn - failure to provide the evidence to the effect that appropriate duty was paid on the input yarn as required - Held that: - the learned Advocate for the Appellant claims to be in possession of the e .....

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6 - Dated:- 30-5-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For Appellant: Shri S.J. Vyas, Advocate For Respondent: Shri Alok Srivastava, A.R. (Dy. Commissioner) Per: Dr. D.M. Misra This appeal is filed against OIA No.KRS/212/VAPI/2008, dt.31.07.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2. Briefly stated facts of the case are that the Appellant are engaged in the manufacture of Dyed Yarn falling under Chapter 52, 54 & 55 of Centr .....

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was paid on the input yarn as required under Notification No.4/97-CE dt.01.03.1997. Also, it is alleged that though they had manufactured and used steam in the dyeing process of yarn for the period from 01.03.1997 to 02.05.1997, but failed to discharge duty of ₹ 4,080/- on it. The demands of ₹ 18,97,350/- & ₹ 4,080/- were confirmed and equal amount of penalty was imposed by the Adjudicating authority under Rule 173Q(i) of erstwhile Central Excise Rules,1944 read with Sectio .....

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d not make much efforts to place necessary evidences to show the duty paid character of yarn before the authorities below. He submits that after the judgment of Hon'ble Supreme Court in Dhiren Chemical Industries - 2002 (139) ELT 3 (SC) the said principle of law undergone a change and the burden is placed on the assess to establish the duty paid character of the input to avail the benefit. It is his contention that after great difficulty, now they have procured the relevant evidences by whic .....

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